Registration Time: 13:15
Sessions Time: 13:30 - 16:45  including a 15-minute break
Speakers: Ms Ruth Farrugia & Ms Jessica Montebello
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

In a global economy, businesses often operate across multiple jurisdictions—intentionally or through digital presence—making it crucial to understand when and where tax and VAT obligations arise. This webinar will provide a clear and practical introduction to two fundamental concepts - Permanent Establishment (PE) for Tax Purposes and Fixed Establishment (FE) for VAT Purposes. Despite sounding similar, PE and FE are distinct legal concepts with different criteria, implications, and risks—and misunderstanding them can lead to significant compliance issues, penalties, and unexpected tax exposures. accountants, tax and VAT analysts and students who are inspired to progress their career in tax and VAT matters.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• What is a Permanent Establishment (PE) in terms of the OECD model tax convention?
• What is a Fixed Establishment (FE) in terms of EU VAT Directive and CJEU Case law?
• Key differences between PE and FE under international tax and VAT frameworks
• Maltese Tax and VAT implications arising on the creation of a PE and an FE
• Key case studies and recent developments

Why is the session of relevance to our members?

• To strengthen advisory capabilities on cross border structuring and compliance,
• to better identify when an activity may trigger tax and VAT obligations in another jurisdiction,
• to improve risk assessments related to permanent and fixed establishments
• to accurately determine place of supply and manage VAT registration risks
• to gain practical insights that go beyond textbook definitions.

Target Audience

Accountants, tax and VAT analysts and students who are inspired to progress their career in tax and VAT matters.   

Speakers' Profiles

Ruth is a Tax Director at Forvis Mazars in Malta where she is involved in providing tax advice as well as compliance services to both local and international clients. She has been awarded the Bachelor of Accountancy (Hons) from the University of Malta and the Advanced Diploma in International taxation from the Chartered Institute of Taxation. She is a Certified Public Accountant, a Fellow Member of Malta Institute of Accountants and forms part of its Direct Tax Committee.

Jessica joined Forvis Mazars in 2023 and currently serves as a VAT Assistant Manager. She brings extensive experience across a broad range of sectors and has developed strong technical expertise in indirect taxation. Jessica holds a Master’s in Accountancy from the University of Malta (2018), after which she obtained her warrant as a Certified Public Accountant. She went on to achieve the Advanced Diploma in International Taxation (ADIT) from the Chartered Institute of Taxation, as well as the VAT Compliance Diploma from the Association of Taxation Technicians (ATT). Jessica is also a member of the Indirect Taxation Committee of the Malta Institute of Accountants, where she contributes to technical discussions and supports ongoing developments within the indirect tax landscape.

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.