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M23053 - Understanding the interplay between tax and AML/CFT obligations (Online)

  • 28 Jun 2023
  • 09:30 - 12:45
  • Online Webinar


Registration is closed
Registration Time: 09:15
Sessions Time: 09:30 - 12:45  including a 15-minute break
Speaker: Dr GianLuca Busuttil & Mr Mirko Rapa 
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.


The obligations of AML/CFT subject persons extend to the duty to remain vigilant to the possibility of their services being exploited to facilitate those ML/TF activities that are carried out through the use of funds which are illegitimately sourced from tax evasion or oher tax crimes. For the proper performance of these obligations, it is important for subject persons to have a sufficient level of understanding of the manner in which tax evasion and other tax crimes can actually manifest; therefore allowing the subject person to understand key tax crime typologies, and recognise the high-risk indicators thereof.

Specific topics to be covered during the session

1. An introduction to the obligations incumbent upon subject persons, particularly in relation to their duty to be vigilant to the specific ML/TF risks posed by tax evasion and other tax crimes;
2. Key notions on tax planning, tax avoidance, and tax evasion, and the relevance of local and international regulation;
3. The notion of tax advice as a relevant activity and the reporting obligations of subject persons in relation thereto;
4. A walkthrough of essential red flags and high-risk indicators of tax crimes;
5. Key tax crime typologies and specific high-risk indicators thereof;
6. A practical analysis of tax crimes through the use of case studies.

Why is the session relevance to our members?

The scope of AML/CFT obligations extend to the duty to recognise key indicators of tax evasion and other tax crimes. This session will allow attendees to ensure that they are able to properly apply their AML/CFT functions and responsibility, on the basis of a solid understanding.
Attendees should come out of the session with a solid foundational understanding of how tax is relevant to AML, and vice-versa, and of how specific behavioural indicators can manifest into circumstances that require reporting or other forms of AML/CFT mitigation.
Target Audience
Given the treatment of audit and accountancy services as relevant activities for the purposes of the PMLFTR, the notions to be covered in these sessions will find application for a very broad scope of attendees, but especially those who are particularly involved in ensuring continuous compliance with AML/CFT obligations.
Auditors, accountants, lawyers, and other persons working within the financial sector.
Speaker's Profile
Gianluca is a manager within the Tax team at Deloitte Malta, specialising in AML/CFT and related areas of regulation. Since joining Deloitte, Gianluca has advised on AML/CFT considerations applicable to circumstances pertaining to potential tax crimes, and on the ML/TF risk exposure of high-profile persons within the Maltese gaming ecosystem.
Mirko is a tax partner at PwC Malta and provides tax advice to a wide and varied portfolio of clients. Over the last 20 years has provided tax advice to companies operating in a number of sectors and individuals taking up residence in Malta. Mirko is also involved in risk management matters of the firm and focuses on PMLFT matters.

3  Core


Terms and conditions  apply


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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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