Registration Time: 09:00
Sessions Time: 09:15 - 12:30  including a 15-minute break
Speaker: Mr Luca Pace
Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

This session, of an intermediate level, and aimed at those individuals with limited knowledge / experience on FATCA and CRS, intends to provide attendees with a refresher of the salient object and purpose of FATCA and CRS as automatic exchange of information instruments, and then continue to consider specific topics, with their respective nuances, which are required to be adhered to in order to correctly comply with FATCA and CRS.

Specific topics to be covered during the session

• Introduction to FATCA and CRS and legal basis
• Scope and application
• FATCA and CRS impact on entities and individuals, emphasizing on entity classification. In-depth attention will be given to the different Financial Institution categories
• Registration with the IRS and the IRD
• High-level overview of due-diligence and reporting obligations
• Withholding implications under FATCA intergovernmental agreements
• FATCA and CRS reporting requirements
• Active NF(F)E and Passive NF(F)E categorizations
• Identification of controlling persons
• Penalties for non-compliance

Target Audience

Revisiting FATCA and CRS – An intermediate level session.

Speaker's Profile

Luca Pace is a manager within Deloitte Malta’s tax practice, and forms part of the Global Employer Services team, which focuses on individual client tax requirements as well as on employer’s tax related matters in connection with their global work-forces. Having joined Deloitte in 2015 upon successful completion of his studies, Luca spent a number of years within the international tax team, having been involved in a number of advisory engagements for clients across a number of industries, whilst specializing on automatic exchange of information.

EVENT CPE COMPETENCES

3 Hours Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions  apply

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.