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M24053.3 - Fiscal Unity (Online)

  • 12 Jul 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


The Consolidated Group (Income Tax) Rules came into effect for financial periods starting on or after January 1, 2019. This session will explore both theoretical and practical aspects of these rules. The theoretical aspect of this course will focus on the details of subsidiary legislation and the guidance provided by tax authorities over the years. Furthermore, this session will delve into practical considerations, examining the challenges encountered when dealing with consolidated tax groups.

Specific topics to be covered during the sessioN

  • Analysis of key definitions specified within the Subsidiary Legislation + Guidance issued by the Tax Authorities
  • Practical implications in relation to registering and exiting a fiscal unit.
  • Practical examples in relation to computing the effective tax rate of the company.
  • Information with respect to the preparation of the consolidated income tax return
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


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.

Contact Us

Suite 4, Level 1, Tower Business Centre, Tower Street, Swatar, BKR 4013, Malta 

E-mail: info@miamalta.org

Tel. +356 2258 1900