Registration Time: 13:15
Sessions Time: 13:30- 16:45  including a 15-minute break
Speakers: Mr Kenneth Cremona & Ms Michela Scicluna
Venue:   Online Webinar

Participation Fees
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

This session examines the complex relationship between transfer pricing and VAT, an area often overlooked in practice. Using the recent CJEU case C-726/23 (Acromet) & other related cases as a focal point, we will explore how pricing policies within multinational groups can influence VAT treatment, compliance obligations, and risk exposure. The discussion will highlight practical implications for businesses operating cross-border and provide actionable insights for tax professionals.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSIOn

• Understanding Transfer Pricing and VAT Interplay

   o How transfer pricing adjustments affect VAT calculations
   o Common misconceptions and compliance challenges

• Case Analysis:

   o Key facts and findings of the cases
   o Implications for intra-group transactions and VAT liability
   o Lessons for structuring intercompany agreements
• Risk Management and Compliance
   o Identifying VAT risks in transfer pricing policies
   o Documentation requirements and audit readiness
   o Strategies for aligning VAT and transfer pricing frameworks

• Practical Guidance

   o Best practices for tax teams handling cross-border transactions
   o Coordination between direct and indirect tax functions
   o Preparing for future developments in EU VAT law

Transfer pricing adjustments can have significant VAT consequences, yet these are often underestimated. This session will provide clarity on the interaction between these two areas, using the Acromet case as a practical example. Whether you are a member or non-member, attending will help you anticipate risks, strengthen compliance, and align your tax strategies for better outcomes.

Target Audience

Tax professionals, accountants, auditors, finance managers, and legal advisors involved in transfer pricing and VAT compliance for multinational or cross-border operations.

Speakers' Profiles

Kenneth Cremona graduated with a Master in Accountancy from the University of Malta in 2015. Kenneth joined RSM Malta in 2016, initially working on Income Tax Compliance dealing with clients established in multiple industries including Gaming, Immovable Property, Investments, Pharmaceuticals and Retail. In 2019, he specialised in VAT advisory and was promoted to a Manager in 2022. Kenneth is also a CPA warrant holder and received the Professional Certificate in Taxation issued by the Malta Institute of Taxation in 2017.

Michela Scicluna joined the University of Malta in 2012 and obtained her Bachelor of Commerce
Degree in Accounting and Marketing. Following this, she joined one of the Big Four firms
in 2015, simultaneously pursuing her ACCA studies. In 2019, she transitioned to a midtier firm, focusing her expertise on Indirect and Direct Taxation. In June 2019, Michela
obtained her ACCA Qualification and became a member of both MIA and ACCA. In 2021,
Michela successfully completed the MIT Course in Taxation provided by the Malta
Institute of Taxation. Further enhancing her professional credentials, she secured her
CPA Warrant in September 2021. Michela is now a Manager currently specialising in
Indirect Taxation at RSM Malta

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.