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M23004 - The Proposal for a Council Directive concerning Shell Companies: One year on (Online)

  • 20 Jan 2023
  • 09:15 - 12:30
  • Online Webinar

Registration


Registration is closed
Registration Time:  09:00
Sessions Time: 09:15 - 12:30  including a 15-minute break
Speakers: Mr 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

On 22 December 2021, the European Commission published a proposal concerning shell companies. This session is intended to introduce participants to the policy objectives and structural mechanics of the proposed directive, including their expected interaction with the Maltese corporate tax system.

Specific topics to be covered during the session

  • Background to anti-abuse rules in the EU
  • The policy underpinning the Unshell Directive
  • Personal and objective scope
  • The gateway criteria
  • The substance indicators
  • The rebuttal mechanism
  • Substantive and procedural tax consequences
  • What next?

Why is the session of relevance to our members?

Better understanding of the structure and mechanics of the proposed Directive, as well as its expected interaction with domestic tax rules.

Target Audience

Accountants, advocates, corporate services providers, executive and non-executive directors

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  Core


WEBINARS TERMS AND CONDITIONS

Terms and conditions  apply


DISCLAIMER

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Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
               

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