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M22081 -Tax considerations in Corporate Re-organisations (Online)

  • 1 Sep 2022
  • 09:15 - 12:30
  • Online Webinar

Registration


Register
Registration Time: 09:00
Sessions Time: 09:15- 12:30  including a 15-minute break
Speaker: Dr Christopher Bergedahl
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

Corporate re-organisations pose challenges from a tax perspective as they could result in an incidence of taxation where latent value has not been effectively realized within a single economic unit. The Income Tax Act and Duty on Documents and Transfers Act establish a number of relief mechanisms that acknowledge the sensibility of tax neutral treatment of certain re-org transactions. To manage risk, stakeholders should be fully aware of the potential tax implications at entity and investor levels. Adding a cross-border dimension to a re-org transaction may further complicate matters. This session intends to explore these nuances in detail, with a view to providing participants with a model to assess the tax risks associated with a variety of re-org transaction alternatives.

Topics on the agenda

  • Corporate tax matters
  • Assessing trigger points for the incidence of taxation on re-org transactions at entity and shareholder levels
  • Roll-over relief mechanisms
  • Rulings
  • Stamp Duty
  • Real estate transactions
  • The Merger Directive
  • Cross-border considerations

Why is this session of relevance to our members?

Corporate re-org transactions are a frequent occurrence, and given the potential obligation of taxpayers to file tax documentation on a transactional level, practitioners ought to have a strong grasp of the key technical provisions.

Target Audience

Accountants, financial controllers, tax advisors

    Speaker's Profile

    Dr Christopher Bergedahl is a Senior Manager at Deloitte Malta within the International Tax service line, with a focus on the financial services sector. In 2017 he graduated summa cum laude from the International Tax Center Leiden following which he served as a Teaching Assistant for the Fall Term of the 2017-2018 class. Christopher is warranted to practice in front of the Superior Courts of Malta and is a member of the Malta Institute of Taxation, the Malta Branch of the International Fiscal Association and the Malta Institute of Financial Services Practitioners. Furthermore, Christopher is a member of the Education Committee of the Malta Institute of Taxation and actively contributes to technical working groups.

    EVENT CPE COMPETENCES


    3 Hours Core


    WEBINARS TERMS AND CONDITIONS


    Terms and conditions  apply


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