Registration Time: 09:00

Sessions Time: 09:15 - 12:30  including a 15-minute break
Speaker: Dr Ian Zahra & 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

The most recent amendment to the EU Directive on Administrative Cooperation was approved in 2021 and extended the scope of provisions relating to the exchange of information and administrative cooperation between EU Member States by requiring qualifying digital platform operators to collect and verify the information of their sellers and report, inter alia, income earned by such persons through the use of the digital platforms.
Malta transposed DAC7 by way of Legal Notice 8 of 2023 on 20 January 2023, to be amended within Subsidiary Legislation 123.127, ‘Cooperation with Other Jurisdictions on Tax Matters Regulations’. Furthermore, the Commissioner for Revenue published version 1.0 of the ‘Guidelines in relation to the DAC7 reporting obligations of Platform Operators’ on 23 June 2023.

Specific topics to be covered during the sessioN

• Platforms in scope of DAC7

• Sellers

• Relevant activities

• Due diligence procedures

• Registration requirements

• Information to be reported

• Reporting deadlines

• Retention of information

Why is the session of relevance to our members?

This session is of relevance to persons who work with sellers and platform operators allowing sellers and users to interact and facilitate immovable property rental, personal services for time-based or task-based work, sale of goods and rental of any mode of transport. The session is aimed at informing participants about the new reporting obligations affecting sellers and platform operators.
Attendees will develop an understanding of the changes introduced by Legal Notice 8 of 2023 as supplemented by the recently published local guidelines and will be in a position to assist platform operators to comply with the mandatory requirements introduced by DAC7.

Target Audience

Lawyers, accountants, auditors and corporate service providers.

Speakers' Profiles

Dr Christopher Bergedahl is a Senior Manager within Deloitte's tax business in Malta. He provides support on both local and foreign client engagements within the international tax service line. Christopher joined Deloitte Malta in 2014, having enrolled in the Deloitte Pathway Programme. In 2017, he graduated summa cum laude from the International Tax Center Leiden, following which he worked as a teaching assistant for the fall term of the 2017-18 class.

Dr Ian Zahra joined Deloitte Malta in 2020 and currently forms part of the Tax team as an International Tax Manager, focusing on domestic and international direct taxation. Ian has worked on a number of engagements dealing with the Malta direct tax consequences of local and foreign companies in various industries, including financial services, technology and gaming.
Ian is a lawyer by profession and, following his studies in law at the University of Malta, he graduated in international tax law from the University of Leiden in the Netherlands and worked as a teaching assistant at the International Tax Centre in Leiden. Ian has also been admitted to the Maltese bar and is a member of the Malta Institute of Taxation, the Institute of Financial Services Practitioners and the Chamber of Advocates.

EVENT CPE COMPETENCies

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.