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M24053.1 - Arriving at the chargeable income (Online)

  • 27 Jun 2024
  • 09:15 - 12:30
  • Online Webinar


Registration is closed
Registration Time: 09:00
Sessions Time: 09:15 - 12:30 (with a 15 min break)
Speakers: Ms Markita Falzon, Mr Luke Aquilina
Venue:   Online Webinar
Participation Fees 
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00


This session will provide an overview of the fundamental principles of taxation in Malta, through which we will determine how companies registered in Malta are brought to tax in line with the Income Tax Act. We will look into the different components that play a part in determining the chargeable income of an entity which will be subject to tax in Malta.

Specific topics to be covered during the sessioN

  • Basis of taxation for companies registered in Malta.
  • The difference between income and capital
  • Badges of trade linking to classification of active and passive income.       
  • Overview of the exemptions and deductions applicable under Maltese law.
MIA Members should attend these sessions to grasp the basic principles of taxation for corporate entities established in Malta, with a specific focus on international entities which are entitled to claim tax refunds and also apply for fiscal consolidation.

Target Audience

This course is targeted for accountants, lawyers as well as students who are pursuing or intend to pursue a career in direct taxation. It is also ideal for individuals who would like to obtain a better understanding of how corporate entities are taxed in Malta.


Markita Falzon is a Certified Public Accountant and Tax Leader at Zampa Debattista. She has been specialising in direct taxation since 2015. She has vast experience in corporate and personal tax compliance, succession planning, company restructurings and reorganisations and is also involved in tax advisory matters mostly related to domestic legislation. Markita is a member of the Malta Institute of Accountants and the Malta Institute of Taxation. She also forms part of the Malta Institute of Accountants, Direct Tax Committee.

Luke Aquilina is a Tax & Transfer Pricing Senior Team Leader at Zampa Debattista. He completed his ACCA, followed by an Advanced Diploma in International Taxation from the Chartered Institute of Taxation. He recently completed the Advanced Professional Certificate with the International Bureau of Fiscal Documentation (IBFD) and is currently sitting for the Vienna Certificate in Transfer Pricing with the Vienna University of Economics and Business. Luke used to focus on corporate income tax, helping clients from diverse industries both locally and internationally. However, he has since shifted his primary specialisation to encompass both local and international Transfer Pricing matters.
3 Core


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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.

Contact Us

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E-mail: info@miamalta.org

Tel. +356 2258 1900