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• M22071 - Sanctions: New Challenges, Obligations and Red-Flags (Online)

  • When
    28 Jun 2022
  •  
    09:30 - 11:30
  • Location
    Online Webinar

  Registration is closed

  Registration Time: 09:15
  Sessions Time: 09:30 - 11:30 
  Speakers: Mr Alan Craig - Member of the MIA's AML Committee

                     Mr Ian Bugeja - Senior Member of the Business Advisory Department MAZARS

                     Dr Mariella Grech - Secretary of the Sanctions Monitoring Board

  Venue: Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  MIA Members: €28.00
  Non-MIA Members: €50.00
  Retired Members: €15.00
  Students: €20.00

  *Group bookings for 3 or more participants available.

  BackgrounD information

  A significant amount of new international sanctions are being imposed following the Russian invasion of Ukraine. With Malta being a leading European financial services center, our jurisdiction may be illicitly used by sanctioned persons to establish complex legal structures designed to conceal ownership and association with specific assets. As a consequence, the expectation for subject persons in Malta to employ a robust sanction monitoring framework has gained more traction. A paradigm shift is required by subject persons in the way sanction monitoring is managed.
  While exploring the conceptual obligations on sanction screening, the session will delve into practical solutions that could be integrated within existing AML / CFT risk-based frameworks. In addition, together with various typologies developed by international bodies, the session will explore in detail red flags relating to the local context, giving practical examples.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Key Stakeholders and Sanctions-Related Obligations

  • Conceptual understanding of ML, TF, Proliferation financing and Circumvention

  • Overview of the present sanction regime

  • Ownership, control and red flags for proliferation and circumvention within the local context

  • The need for a paradigm shift to sanction screening

  • Integrating a risk-based sanctions screening program

  A question and answer session at the end will give attendees the opportunity to place specific questions.

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  The session will  seek to explain the current sanction regime and obligations arising therefrom. It will seek to provide clarity and guidance to both members and non-members on their responsibilities with respect to sanction monitoring and how these can be effectively integrated within their existing frameworks.

  Target Audience

  The session is targeted to all subject persons including accountants, auditors and corporate service providers. It is of specific interest to MLROs, directors, senior management, risk and compliance officers who are responsible to ensure an effective sanction monitoring framework.

  Speakers' Profiles

  Alan Craig is a member of the MIA’s Anti-Money Laundering Committee. He heads the Business Advisory team within Mazars in Malta and is responsible for a specialised and multi-tasked team of professionals with skills in cybersecurity, risk and control, forensics and investigations, financial crime compliance. He has worked closely with both the local competent authorities and business community in the field of financial crime compliance and investigations and is a Court appointed expert in financial crime. Alan is a certified public accountant.

  Ian Bugeja is a senior member of the Business Advisory Department within Mazars and specializes in the provision of anti-money laundering related services focusing on compliance and controls-oriented engagements. He was involved in projects instituted by regulatory bodies and law-enforcement agencies including the analysis and review of complex corporate structures. As an appointed Court Expert, he is involved in forensic investigations relating to financial crime. Ian holds an MSc in Forensic Accounting and graduated from the University of Portsmouth in 2020.

  Dr Mariella Grech is the Secretary of the Sanctions Monitoring Board and forms part of the Sanctions Unit within the Ministry for Foreign and European Affairs and Trade. She has participated in various outreach events organised by the SMB and has assisted the setting up of the Join Economic Financial Sanctions Implementation Task Force (JEFSI). Dr Grech is a graduate in law.

  EVENT CPE COMPETENCES

  
  

  2 Hours Core

  
  

  WEBINARS TERMS AND CONDITIONS

  
  

  Terms and conditions  apply

  
  

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use

  Show details
• M22053- OECD and EU tax developments impacting Maltese cross-border corporate dividends (Online)

  • When
    30 Jun 2022
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speaker: Ms Trudy Muscat
  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

  This session will go beyond the typical local tax treatment of the receipt and payment of dividends in Malta. We are familiar with the local tax accounts and imputation credit. Rather, the Speaker intends to broaden awareness on EU and international law and principles that impact the receipt and payment of dividends in Malta. The objective of this session is to facilitate a greater appreciation of developments occurring abroad that have a bearing on cross-border dividends, thereby familiarising the local practitioner with EU and international concepts as applicable to Malta to be able to identify red flags and take action
  

  Specific topics to be covered during the session

  • Definition of a dividend and Companies Act requirements

  • Article 10 of the OECD Model Tax Convention and the Malta variant

  • The Parent-Subsidiary Directive and the developments to the local participation exemption

  • Hybrid financial instruments

  • Anti-abuse provisions as developed by EU primary and secondary law

  • Latest EU initiatives, such as the development of an EU-wide WHT framework

  Why is the session of relevance to our members?

  While pure domestic implications are well known, international developments that have significant impact on the Maltese tax treatment are many times missed or overlooked. The impact of such an omission may prove fatal to the tax efficiencies sought.

  Target Audience

  Practitioners assisting clients with cross-border corporate structures who would like to broaden their knowledge as to the impact of international standards and developments on the receipt and payment of cross-border dividends in Malta.

  Speaker's Profile

  Trudy focuses on the application and interaction of Maltese and EU corporate and fiscal legislation in local and cross-border scenarios. Since 2010, having obtained an LL.M. in International Tax Law (University of Vienna), she coaches a team of lawyers and accountants to support both personal and corporate clients in establishing a presence in Malta and reach their tax efficiency goals sustainably, particularly in light of the OECD BEPS Project and EU developments. Trudy lectures part of the course leading to the Advanced Diploma in International Taxation (ADIT) and of the local MIT Course on Taxation. She is frequently invited to give lectures by the Malta Institute of Management, the Malta Institute of Taxation and the Malta Institute of Accountants, amongst others. She also actively contributes to the Education Committee of the Malta Institute of Taxation and the Tax Committee of the Institute of Financial Service Practitioners.
  

  EVENT CPE COMPETENCES

  
  

  3 Hours Core

  
  

  WEBINARS TERMS AND CONDITIONS

  
  

  Terms and conditions  apply

  
  

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use

  Show details
• M22065 - Tax implications of remote work (Online)

  • When
    5 Jul 2022
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Dr Melanie Ciappara

  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 future working environment is becoming more and more flexible, particularly following the disruptions that Covid 19 brought to the traditional workplace. Remote working is quickly becoming an essential requirement for many businesses, however the shift can create various complexities from a tax point of view. This session shall focus on the tax implications that may arise to both employers and employees where their employees are working remotely, particularly in a cross-border scenario.

  Topics on the agenda

  Tax implications arising to the employer (direct tax, payroll and compliance obligations) as well as tax implications arising to the employee (compliance and reporting obligations including social security matters)

  
  

  Why is the session of relevance to our members?

  Remote work is a reality that is regularly featuring in today’s working environment and as such it is essential to keep up with the tax implications that may arise.

  Target Audience

  Accountants dealing with a cross-border work force.

  Speaker's Profile

  Dr Melanie Ciappara is responsible for tax compliance services and related advisory matters within RSM’s tax team.
  She qualified as a lawyer from the University of Malta and further pursued her studies in international taxation at Leiden University, the Netherlands, where she obtained an Adv. LLM in International Taxation.
  Over ten years of experience, both in Malta and abroad, where she specialised in providing a variety of services to corporate and private clients, ranging from international tax advisory to tax compliance services.
  Member of the MIA Direct Taxation Committee.

  
  

  EVENT CPE COMPETENCES

  
  

  3 Hours Core

  
  

  WEBINARS TERMS AND CONDITIONS

  
  

  Terms and conditions  apply

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use

  Show details
• M22063 - Business Culture & Ethical Behaviour (Online)

  • When
    6 Jul 2022
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Mr Mario P Galea

  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

  Like the family unit, companies and corporations shape the ethical profile of a society. Ethics are not thought but practiced. Life education and rearing provide the bedrock of ethical behaviour. Respect to others and thriving for the common good dictate the ethical stance of corporations. A sense of always doing the right thing is a guarantee for ethical practice, correctness and justice. Ethics lead to meritocracy with all concerned attaining what is theirs and nothing more and nothing less. The typical stakeholders of good ethical conduct are shareholders, employees, customers, suppliers, authorities, regulators and society at large. A new and not so new concept finding its way into our agendas nowadays is ESG. No matter how determined everybody is to adopt ESG in our decisions there can be no effectiveness in the absence of application of basic instinctive ethics. 

  Topics on the agenda

  • Corporate governance 

  • Business Codes of conduct

  • Code of Ethics for Accountants

  • IESBA code

  • EU recommendations and relevant directives

  
  

  Why is the session of relevance to our members?

  There is no future to our profession if we ignore basic ethics. Our profession is not only about generating individual wealth but also about a role in society. 

  Target Audience

  Professionals, business owners, directors, managers and staff and students.

  Speaker's Profile

  Mario P Galea is a certified public accountant holding a warrant to practice both as an accountant and as an auditor.  Currently practising as a business advisor providing governance oversight and advisory services to businesses and corporations.  Serves as an independent non-executive director on the boards and audit committees of various listed companies in the financial and commercial sectors.  Mentor and advisor to family businesses. Founder, managing partner and chairman of accountancy and audit firm EY in Malta until retirement in 2012.  Specialised in auditing and assurance which he has practiced for 35 years in Malta and abroad.  Lectured in auditing, assurance and professional and business ethics and led several training courses.  Speaker at various business and professional conferences in Malta and abroad.  Assisted businesses in several areas particularly relating to governance, accounting and systems of control.  Served as President of the Malta Institute of Accountants and for many years formed part of the Accountancy Board which is the accountancy profession regulator in Malta.  Served on various professional committees in Malta and abroad such as the council of the Federation des Experts Comptables (FEE) in Brussels (now Accountancy Europe).  Member of the Ethics and Regulatory committees of the Malta Institute of Accountants in Malta.

  EVENT CPE COMPETENCES

  
  

  3 Hours Core

  
  

  WEBINARS TERMS AND CONDITIONS

  
  

  Terms and conditions  apply

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use

  Show details
• M22062 - Reporting to those charged with Governance (Online)

  • When
    7 Jul 2022
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Mr Marcel Coppini

  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

  This training module will be looking at the practical application of ISAs 240, 260, 265, 300, 315, 330 and 520 by carefully identifying and assessing the risk of material misstatements in the financial statements being audited. One responds to this risk by planning at the early stages of the audit by determining what audit tools (including the use of data analytics) need to be adopted to mitigate this risk. One will also look at the extent and the timing of these audit procedures.
  The different components of internal control are carefully considered, explaining the importance of assessing the control environment and governance structures within the entity being audited, in order to identify and assess the risks of material misstatement. One will also look at ISA 265 requirements and how deficiencies in Internal Controls, as indeed other key matters arising from the audit, are to be communicated to those charged with governance. Here one will also carefully consider the timing, form and content of such communications, to ensure a better understanding by the intended users of these communication.
  When discussing Fraud, we will look at the various types of fraud, what instigates Fraud, who normally perpetrates fraud, and how it is often uncovered.

  Topics on the agenda

  • Reporting to those charged with governance

  • Importance of assessing the control environment and governance structures within the entity being audited

  • How to respond to the risk of material misstatements in the financial statements being audited

  
  

  Why is the session of relevance to our members?

  One obtains a better understanding of the changes brought about by more stringent Audit Regulation across Europe since the 2008 financial crisis, along with other reinforced regulatory and reporting frameworks announced by the IAASB. It also creates the awareness of the ongoing need to raise the bar to audit quality. Accountants in business will better understand the need for the auditee company to react to comments, observations and recommendations made by the external auditor in such communications.
  

  Target Audience

  This training session is primarily targeted for sole practitioners and other medium sized audit practices. The subject matter is also of interest to those whose focus is in other specialised areas, such as internal audit and risk management, and all those who have audit quality at heart.

  Speaker's Profile

  Marcel Coppini FCCA, FIA, CPA
  Mr Coppini had a diversified & fulfilling career in the audit and accountancy profession
  both locally and abroad. His career spans over a 45 year period, starting his career with
  one of the Big 4 firms in 1975, moving on to top executive positions in industry in 1992
  and then back to audit, as an Audit Regulator in 2005.
  In 2005, he spearheaded the setting up of the audit Quality Assurance process in Malta.
  He headed the Quality Assurance Unit for eleven years, during which time, he was also a
  member of the European Audit Inspection Group (EAIG) and also attended plenary
  meetings of the International Forum of Independent Auditors (IFIAR) between 2008 and
  2014. Besides sitting on a number of committees of the MIA for a number of years Mr
  Coppini penned a number of articles in this area for publication in local and foreign
  professional journals. He addressed a number of Audit Quality Assurance workshops in
  Malta and abroad. He was also a member of the International Assembly of the
  Association of Chartered & Certified Accountants (ACCA) UK between 2011 and 2017.
  He is now semi-retired and practises as a freelance Audit Quality , Corporate Governance,
  Ethics, and Risk management consultant focusing on the strategic, corporate governance
  and quality control needs of small and medium sized entities and audit practices.

  
  

  EVENT CPE COMPETENCES

  
  

  3 Hours Core

  
  

  WEBINARS TERMS AND CONDITIONS

  
  

  Terms and conditions  apply

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use

  Show details
• M22045 - Time Management & Prioritisation Skills – Not having time is a myth! (Online)

  • When
    12 Jul 2022
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Mr  Silvan Mifsud
  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

  This course aims to refine time management and prioritisation skills by focusing on the practical aspects of personal productivity and effectiveness in order to deal successfully with increasing workloads.

  Topics on the agenda

  • Time Management – Mind frame & Philosophy

  • The Components of Time Management

  • Time Thieves

  • Not Delegating

  • Eliminating Procrastination

  • Prioritisation framework

  Why is the session of relevance to our members?

  As outlined the session is relevant to anyone having time issues to deal with all the requirements and responsibilities placed upon them. Time is the most precious and finite resource we all have, which can never be recovered. Learning the skills to use it well is needed for leading a satisfying professional life.
  

  Target Audience

  Anyone who finds it hard to keep up with doing all the important things that he/she needs to do, needs to attend this course.
  

  Speaker's Profile

  Silvan holds a degree in Banking & Finance from the University of Malta and an MBA from the University of Reading, specialising in Corporate Finance and Business Leadership. Silvan has been involved in various sectors of the economy holding various managerial and Director roles. Silvan is presently working as a Director for Advisory Services at EMCS.

  EVENT CPE COMPETENCES

  
  

  3 Hours Professional

  
  

  WEBINARS TERMS AND CONDITIONS

  
  

  Terms and conditions  apply

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use

  Show details
• M22060 - Financial Instruments Under IFRS 9 And GAPSME – An Overview (Online)

  • When
    13 Jul 2022
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Mr John Debattista & Mr Paul Zammit
  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

  Accounting for financial instruments is one of the most complex area for practitioners, and the classification, recognition, measurement and disclosures of financial instruments can be impacted by several factors. The starting point is the choice of the correct accounting framework and/or standard.
  As from 2016, Maltese accountants are preparing financial statements under IFRS (International Financial Reporting Standards) or GAPSME (General Accounting Principles for Small and Medium-Sized Entities), depending on eligibility and sometimes based on choice. GAPSME replaced GAPSE (General Accounting Principles For Smaller Entities).
  GAPSME is strikingly similar to IAS 39 ‘Financial Instruments: Recognition And Measurement’. However, as from 1 January 2018, IFRS financial statements are no longer governed by IAS 39, but by IFRS 9 ‘Financial Instruments’. Under IFRS, there are other standards relating to financial instruments such as IAS 32 ‘Financial Instruments: Presentation’ and IFRS 7 ‘Financial Instruments: Disclosures’. Unlike IAS 39, these remain effective today. IFRS 9 brought about several key changes. As a result, today, IFRS preparers need to make a different assessment, and consider different factors, compared to GAPSME preparers.
  This session will tackle the classification and measurement of financial instruments under both IFRS and GAPSME.

  Topics on the agenda

  • Classification of financial instruments under IFRS and GAPSME.

  • Measurement of financial instruments under IFRS and GAPSME.

  Why is the session of relevance to our members?

  It will enable members to understand the thought process necessary when deciding how to account correctly for financial instruments under the relevant reporting framework.
  

  Target Audience

  Qualified accountants, accountancy students.

  Speakers' Profiles

  John Debattista is a Certified Public Accountant and Registered Auditor. John is one of the founding partners at Zampa Debattista and heads the Audit and Assurance function and the firm’s IFRS Advisory Technical team.
  John lectures the Corporate modules at the final stages of the ACCA and ACA course for the ICAEW, Institute Chartered of Accountants for England and Wales. John is also a speaker in various audit and accounting seminars delivered by a number of institutes in Malta. He also lectures the Diploma in IFRS (DipIFR).
  John sits on a number of MIA committees namely, the audit, financial reporting and SMP committees.

  Paul Zammit joined Zampa Debattista in January 2017. Paul graduated from the University of Malta after completing the Bachelor of Accountancy (Honours) Degree in 2008. Paul commenced his career in audit and switched to accountancy in 2012. He spent most of his time in accountancy managing a portfolio of international clientele, before joining Zampa Debattista’s accounts department in 2017. After a few months, Paul decided to accept the internal opportunity to specialise in technical matters and increase his proficiency in reporting standards. Paul is currently involved in technical accounting and advisory assignments, whilst training and assisting internal staff and external people on IFRS technical matters. 

  EVENT CPE COMPETENCES

  
  

  3 Hours Core

  
  

  WEBINARS TERMS AND CONDITIONS

  
  

  Terms and conditions  apply

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use

  Show details
• M22058 - Internal Controls within an organisation: The different roles and responsibilities (Online)

  • When
    19 Jul 2022
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Ms Ingrid Azzopardi
  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

  Having an internal control system that is operating effectively and efficiently is important to help businesses achieve their objectives while responding appropriately to risks. The various facets to having a robust internal control system in place falls within the responsibility of different positions within an organisation.
  

  Topics on the agenda

  • An overview of COSO

  • An overview of the three lines of defence

  • Why are controls important?

  • Different types of controls to address different risk categories, focusing on errors and fraud

  Why is the session of relevance to our members?

  This session highlights the importance of having a robust internal control system in place, together with the different roles and responsibilities of the different parties within an organisation with respect to the internal control system.

  Target Audience

  Accountants, Internal Auditors and Management

  SPEAKER'S PROFILE

  Ms. Ingrid Azzopardi is the Group Internal Auditor at GO plc, a position she has held since November 2000. She is also responsible for fraud prevention and detection, facilitates risk management and leads GO’s sustainability project.
  She is a Non-Executive Director at HSBC (Malta) where she chairs the Bank’s Audit Committee and is a member of the Bank’s Risk Committee. She is a former Director of HSBC Life Assurance (Malta) Limited where she chaired the Audit and Risk Committee. She has also sat on the Board of the Housing Authority, Teatru Manoel and the Mediterranean Conference Centre.
  Ms. Azzopardi, a Chartered Director, has a Master in Accountancy and holds the CPA Warrant and the Practising Certificate in Auditing.
  She is a Fellow of the Malta Institute of Accountants and a Member of the Institute of Internal Auditors and the UK Institute of Directors. Ms. Azzopardi is a Member of the Committee of the Malta Forum for Internal Auditors. She is a founding member of the Forum and has held the posts of Vice Chair and Chair of the Committee.
  At an international level Ms. Azzopardi was actively involved on the Executive Committee of the Forum for the Irregular International Network Access (FIINA) and chaired the Interconnect Committee of the Forum. Ms. Azzopardi has represented the GO Group at several conferences held locally and abroad and presented on internal audit, revenue assurance and telecommunications fraud at International Fora.

  EVENT CPE COMPETENCES

  
  

  3 Hours Core

  
  

  WEBINARS TERMS AND CONDITIONS

  
  

  Terms and conditions  apply

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use

  Show details
• M22049 - Sustainability and Finance (Online)

  • When
    20 Jul 2022
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 0915 - 12:30  including a 15-minute break
  Speaker: Dr Roberta Lepre
  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

  Recently, stakeholders have increased the level of scrutiny over private companies when it comes to holding them accountable on their social and environmental impact. In fact, in line with this, EU law requires certain large companies to disclose information on the way they operate and manage social and environmental challenges. This helps investors, civil society organisations, consumers, policy makers and other stakeholders to evaluate the non-financial performance of large companies and encourages these companies to develop a responsible approach to business.

  Specific topics to be covered during the session

  • What is Sustainability?

  • The Corporate Sustainability Reporting Directive (CSRD)

  • Corporate Sustainability ROI – Myth or Truth?

  • The different aspects of Sustainability : Social, Environmental and Governance

  Why is the session of relevance to our members?

  If businesses want to keep thriving, they need to adapt their strategies towards long term success in financial and non-financial terms. They need to identify where they create or destroy value and adapt their strategies accordingly.
  Accountants can be a strategic partner for companies’ transition towards a more sustainable future.

  Target Audience

  Accountants and Auditors, Risk and Compliance Officers, Company Secretaries, Company directors

  Speaker's Profile

  Graduated Doctor of Laws from the University of Malta in 2003, Roberta has acquired substantial experience in the social sector in Malta, having served on public bodies as well as in the non-profit sector, including the Guardian for Future Generations. Roberta is currently Director at Weave Consulting - engaging the business community to adopt sustainable practices to have a more positive impact on society and the environment and to contribute to the achievement of the Sustainable Development Goals. She is also a founding member and Project Director of SEAM (Social Entrepreneurs Associations Malta), member of the board of VSF Malta, and a member of the Advisory Board of the Institute of Directors (Malta), as well as forming part of EcoDA’s Task Force on ESG matters. She also manages the newly set up Europe Direct Core Platform. In 2021, she was award the ‘Sustainability Role Model Award’ during HSBC Malta’s Businesswoman Awards.
  

  EVENT CPE COMPETENCES

  
  

  3 Hours Core

  
  

  WEBINARS TERMS AND CONDITIONS

  
  

  Terms and conditions  apply

  
  

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use

  Show details
• M22055 - Income taxes: financial statement disclosures, and changes to IAS 12 (Online)

  • When
    22 Jul 2022
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Mr David Leone Ganado
  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

  Other than small companies reporting under GAPSME, all financial statements prepared under both IFRS and GAPSME must include various disclosures. Perhaps no disclosure is feared more than the reconciliation between tax expense and the product of accounting profit multiplied by the applicable tax rate (often referred to as the 'tax proof'' or the 'proof of tax'). By mixing theory with practical examples, this seminar will take a look at how to compute this disclosure. We will also be covering other income tax-related disclosures, as well as the amendments to IAS 12 that become applicable on 1 January 2023. Other than to the extent required for the purposes of assessing disclosures, this seminar will not address recognition and measurement of deferred income tax balances (which were covered in the MIA's seminar in October 2021), and it will also not address how to compute a company's current income tax expense under Maltese tax laws. Whilst participants do not require an advanced knowledge of tax computations, it will be assumed that they have a basic working knowledge thereof.
  

  Specific topics to be covered during the session

  • Disclosure of the reconciliation between tax expense and the product of accounting profit multiplied by the applicable tax rate

  • Other financial statement disclosures

  • Amendments to IAS 12 becoming effective on 1 January 2023

  Why is the session of relevance to our members?

  Other than small entities reporting under GAPSME, all other entities must make certain disclosures about their tax expense, and this seminar will cover those requirements.

  Target Audience

  Auditors and accounting professionals, financial statement preparers, students and anyone with an interest in the key accounting implications arising from income tax.
  

  Speaker's Profile

  David spent over 20 years at a Big 4 firm, initially carrying out external audits before spending 12 years specialising in, and providing advice on, technical accounting matters under IFRS and local GAAP. He sits on the MIA's Financial Reporting Committee, has contributed significantly to the MIA's development of GAPSME as well as its guidance note on the accounting implications arising from the Consolidated Group (Income Tax) Rules, and has more than 14 years of experience in delivering seminars on financial accounting. He is a fellow of the MIA and ACCA, holds a CPA warrant, and has recently set up Accounting Advice by David Leone Ganado."

  EVENT CPE COMPETENCES

  
  

  3 Hours Core

  
  

  WEBINARS TERMS AND CONDITIONS

  
  

  Terms and conditions  apply

  
  

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use

  Show details
• M22054 - Dealing with Enhanced Due Diligence Measures for PEPs – Hands on Information (Online)

  • When
    26 Jul 2022
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Dr Rakele Cini
  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 term “Politically Exposed Person” (PEP) is constantly in the news and on the mind of numerous operators, specifically subject persons such as accountants and auditors. Why is it so important to establish who is a PEP and how to treat such customers?
  

  Specific topics to be covered during the session

  • Defining Politically Exposed Persons

  • Defining Family Members of PEPs

  • Defining Close Associates of PEPs

  • Methods for Identifying PEPs

  • Enhanced Due Diligence Measures for the above

  • Enhanced Ongoing Monitoring for the above

  Why is the session of relevance to our members?

  Accountants and auditors are legally required to capture those customers and beneficial owners who are deemed to be politically exposed persons and to be able to be well-versed on the obligations that need to be met when dealing with PEPs

  Target Audience

  Subject Persons, Members of Compliance Units, Compliance Officer, MLRO, Monitoring Function, Directors of Subject Persons, Compliance Executives.

  Speaker's Profile

  Dr Rakele Cini is an independent legal consultant with many years of experience in AML/CFT, regulatory and compliance advisory. She primarily advises local & international firms / practitioners operating within the regulated industries on matters relating to the prevention of money laundering & funding of terrorism, due diligence, risk management, good governance, and other compliance areas. She is invited to lecture regularly by private institutions and regulatory bodies on these topics. She was previously head of Risk & Compliance at BDO Malta and, prior to that, formed part of the practice protection group at Deloitte Malta for numerous years. Rakele is an active member of the PMLFT sub-committee at the Malta Institute of Accountants and the Institute of Financial Services Practitioners

  EVENT CPE COMPETENCES

  
  

  3 Hours Core

  
  

  WEBINARS TERMS AND CONDITIONS

  
  

  Terms and conditions  apply

  
  

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use

  Show details
• M22050 - How forecasting can be used to improve profitability, returns and decision-making in business (Online)

  • When
    27 Jul 2022
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Mr Clayton Degiorgio
  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 session will cover the salient points of forecasting to improve the profitability of a business and to make adequate decisions for growth. Since planning involves the future, no usable plan can be made unless business owners are able to take future events into account as much as possible.
  Forecasting is a key element in the planning process. In fact, every decision in the organisation is based on some sort of forecasting.

  Topics on the agenda

  • Role of Forecasting

  • Steps in Forecasting

  • Techniques of Qualitative Forecasting

  • Techniques of Quantitative Forecasting

  • Practical examples of success in business through forecasting

  Why is the session of relevance to our members?

  This session will benefit attendees by understanding the importance of forecasting and identifying the appropriate method of forecasting to apply when planning for the future of their organisation. If you fail to plan, you are planning to fail.

  Target Audience

  This session is intended for business owners and individuals within the finance department to be able to use forecasting and forecasting methods to improve the profitability of their business or in some cases minimising losses.
  

  Speaker's Profile

  Clayton has graduated as a qualified Accountant with a Distinction from the University of Malta in 2015 and is a Certified Public Accountant and a Member of the Malta Institute of Accountants.
  Having started his experience with one of the Big Four both within the Tax Department and Audit Department, he moved on to Accountancy related positions in the industry. In his experience as an in-house Accountant, Clayton has worked in the services, manufacturing and retail industries for six years.
  He currently holds the position of Chief Financial & Operations Officer with a reputable Maltese company operating within the retail industry and has opened a company providing audit, tax, accounting and advisory services.

  EVENT CPE COMPETENCES

  
  

  3 Hours Core

  
  

  WEBINARS TERMS AND CONDITIONS

  
  

  Terms and conditions  apply

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use

  Show details
• M22081 -Tax considerations in Corporate Re-organisations (Online)

  • When
    1 Sep 2022
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15- 12:30  including a 15-minute break
  Speaker: 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

  Corporate re-organisations pose challenges from a tax perspective as they could result in an incidence of taxation where latent value has not been effectively realized within a single economic unit. The Income Tax Act and Duty on Documents and Transfers Act establish a number of relief mechanisms that acknowledge the sensibility of tax neutral treatment of certain re-org transactions. To manage risk, stakeholders should be fully aware of the potential tax implications at entity and investor levels. Adding a cross-border dimension to a re-org transaction may further complicate matters. This session intends to explore these nuances in detail, with a view to providing participants with a model to assess the tax risks associated with a variety of re-org transaction alternatives.

  Topics on the agenda

  • Corporate tax matters

  • Assessing trigger points for the incidence of taxation on re-org transactions at entity and shareholder levels

  • Roll-over relief mechanisms

  • Rulings

  • Stamp Duty

  • Real estate transactions

  • The Merger Directive

  • Cross-border considerations

  Why is this session of relevance to our members?

  Corporate re-org transactions are a frequent occurrence, and given the potential obligation of taxpayers to file tax documentation on a transactional level, practitioners ought to have a strong grasp of the key technical provisions.

  Target Audience

  Accountants, financial controllers, tax advisors

  Speaker's Profile

  Dr Christopher Bergedahl is a Senior Manager at Deloitte Malta within the International Tax service line, with a focus on the financial services sector. In 2017 he graduated summa cum laude from the International Tax Center Leiden following which he served as a Teaching Assistant for the Fall Term of the 2017-2018 class. Christopher is warranted to practice in front of the Superior Courts of Malta and is a member of the Malta Institute of Taxation, the Malta Branch of the International Fiscal Association and the Malta Institute of Financial Services Practitioners. Furthermore, Christopher is a member of the Education Committee of the Malta Institute of Taxation and actively contributes to technical working groups.

  EVENT CPE COMPETENCES

  
  

  3 Hours Core

  
  

  WEBINARS TERMS AND CONDITIONS

  
  

  Terms and conditions  apply

  
  

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use

  Show details
• M22074 - VAT Updates 2021/2022 (Online)

  • When
    6 Sep 2022
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15- 12:30  including a 15-minute break
  Speaker: Mr Saviour Bezzina
  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 session will discuss recent and upcoming changes to the VAT and related legislation, including background information and explanation of other provisions which are connected to the said changes for a better understanding of the implications emerging from such changes. The session will also cover an overview of EU VAT Developments. Participants will be encouraged to raise any queries they might have in connection with the implementation of the said changes and also the respective VAT implications.
  

  Topics on the agenda 

  • Brexit

  • COVID 19 Tax Deferral Scheme Updates

  • Practical Updates

  • Taxable Value Amendments

  • Amendments to the Revenues Acts - Article 56

  • Article 11 VAT Registration

  • VAT E-Commerce Package 2021

  • Intrastat Obligations and updates

  • Any other upcoming changes

  Why is this session of relevance to our members?

  Keeping abreast of local and EU VAT updates is essential for the correct application and implementation of the applicable VAT treatment in a timely and proper manner.  This is also useful for the proper fulfilment of the various compliance obligations, whilst avoiding penalties and interest which may be imposed in case of non-proper/timely compliance. It also serves for identifying any needs to update/change any VAT related policies and procedures.

  Target Audience

  This course is ideal for all finance personnel (including directors, accountants, lawyers, financial professionals, accounting students, financial staff) who deal with VAT related transactions/processes including VAT Returns, invoicing and accounting and who want to keep abreast of VAT updates and developments.

  Speaker's Profile

  Saviour Bezzina is a Senior Manager responsible for indirect tax matters at the EY Malta office and forms part of EY’s Global Indirect Tax Network as a local knowledge contact. He joined EY in July 2006 after obtaining the Bachelor of Accountancy (Hons.) from the University of Malta. He is a member of the Malta Institute of Accountants, holds a Diploma in VAT compliance and lectures regularly on VAT and indirect tax matters. Saviour Bezzina is a Senior Manager responsible for indirect tax matters at the EY Malta office and forms part of EY’s Global Indirect Tax Network as a local knowledge contact. He joined EY in July 2006 after obtaining the Bachelor of Accountancy (Hons.) from the University of Malta. He is a member of the Malta Institute of Accountants, holds a Diploma in VAT compliance and lectures regularly on VAT and indirect tax matters. Saviour was awarded the 2007 MIA prize as the best student who graduated in the Bachelor of Accountancy (Hons) Degree Course Group 2004/2006.

  EVENT CPE COMPETENCES

  
  

  3 Hours Core

  
  

  WEBINARS TERMS AND CONDITIONS

  
  

  Terms and conditions  apply

  
  

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use

  Show details
• M22075 - Substance Over Form Under IFRS (Online)

  • When
    7 Sep 2022
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speakers: Mr. John Debattista and Mr. Paul Zammit
  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

  Substance over form is an accounting concept. In order to achieve faithful representation, the financial statements of an entity must reflect the economic substance of transactions and events, rather than their legal form.

  Topics on the agenda

  The session will mainly touch upon the following specific topics:

  • Leases
  • Revenue
  • Financial instruments
  • Provisions
  • Business combinations

  
  

  Why is the session of relevance to our members?

  Members will be more aware of those areas that are subject to substance over form implications. The session may also serve as a refresher.

  Target Audience 

  Accounting professionals and students

  SPEAKERs' Profiles

  John Debattista is a Certified Public Accountant and Registered Auditor. John is one of the founding partners at Zampa Debattista and heads the Audit and Assurance function and the firm’s IFRS Advisory Technical team.
  John lectures the Corporate modules at the final stages of the ACCA and ACA course for the ICAEW, Institute Chartered of Accountants for England and Wales. John is also a speaker in various audit and accounting seminars delivered by a number of institutes in Malta. He also lectures the Diploma in IFRS (DipIFR).
  John sits on a number of MIA committees namely, the audit, financial reporting and SMP committees.

  Paul Zammit joined Zampa Debattista in January 2017. Paul graduated from the University of Malta after completing the Bachelor of Accountancy (Honours) Degree in 2008.  Paul commenced his career in audit and switched to accountancy in 2012. He spent most of his time in accountancy managing a portfolio of international clientele, before joining Zampa Debattista’s accounts department in 2017. After a few months, Paul decided to accept the internal opportunity to specialise in technical matters and increase his proficiency in reporting standards. Paul is currently involved in technical accounting and advisory assignments, whilst training and assisting internal staff and external people on IFRS technical matters.

  EVENT CPE COMPETENCES

  
  

  3 Hours Core

  
  

  WEBINARS TERMS AND CONDITIONS

  
  

  Terms and conditions  apply

  
  

  DISCLAIMER

  
  

  By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.

  If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
  Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.

  The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.

  
  

  Show details
• M22052 - Beneficial ownership – Meeting your AML obligations (Online)

  • When
    14 Sep 2022
  •  
    09:30 - 11:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:15
  Sessions Time: 09:30 - 11:30
  Speaker: Ms Ariane Azzopardi & Dr Geraldine Spiteri Lucas

  Venue: Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  MIA Members: €28.00
  Non-MIA Members: €50.00
  Retired Members: €15.00
  Students: €20.00

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  The law defines Beneficial owner as the natural person/s who ultimately own/owns or control/controls that body corporate or body of persons through the direct or indirect ownership of a sufficient percentage of shares, voting rights or ownership interest. (ii) A natural person(s) who exercise(s) control via other means. (iii) The natural person(s) holding the position of senior managing official(s) – if, after having exhausted all possible means, no beneficial owner is identified.
  The session will delve in detail into the said definition, and go into the different tests to identify a beneficial owner. Furthermore, a number of practical examples will be provided in order to go into some of the challenges faced by practitioners and how to deal with such instances.

  Topics on the agenda

  Definition of beneficial owner, challenges practitioners face and practical examples.

  Why is the session of relevance to our members?

  Accountants are subject persons and it is a legal obligation ensure beneficial owners are correctly identified.

  Target Audience

   Subject persons, in particular MLROs, Compliance Officers and compliance functions

  Speakers' Profiles

  Ariane Azzopardi is a Director within the Quality and Risk Management function. She has over fifteen years’ experience in this field, and is the delegate of the Risk Management Partner at KPMG in Malta. She is involved in the implementation and monitoring compliance with quality and risk management policies and procedures in KPMG in Malta also handling compliance and risk management queries, including those related to the Prevention of Money Laundering and Financing of Terrorism (PMLFT) and ethics and independence. She delivers sessions on PMLFT at the KPMG roundtable and also at various other seminars and conferences.
  Ariane is the chair of the PMLFT sub-committee at the Malta Institute of Accountants and a committee member of the PMLFT sub-committee at the Institute of Financial Services Practitioners. 

  Geraldine Spiteri Lucas was appointed as Registrar of Companies and Chief Executive Office of the Malta Business Registry in October 2021. Previously to her appointment, she used to head the Legal and Enforcement Unit and was in charge of its overall function. Dr Spiteri Lucas was instrumental to subject persons and CSPs in intricate legal issues. She was involved in the transposition of EU directives relating to company law into Maltese law and the upkeep of the Companies Act and relevant regulations. She is frequently invited as speaker in conferences on company law.
  She graduated as a Doctor of Laws from the University of Malta in 2010 and few months later obtained her warrant to practice in the Maltese Courts. She read Masters in European and Comparative Law, graduating in 2012. She started her career with a leading local law firm, advising local and international clients on civil, commercial, corporate, shipping and aviation law. She also represented various clients in litigation procedures before Tribunals and local Courts. She is also a member of the board of examiners for the Department of Commercial Law of the University of Malta.

  EVENT CPE COMPETENCES

  
  

  2 Hours Core

  
  

  WEBINARS TERMS AND CONDITIONS

  
  

  Terms and conditions  apply

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use

  Show details
• M22079 - Revisiting FATCA and CRS – An intermediate level session (Online)

  • When
    15 Sep 2022
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Mr Luca Pace
  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

  This session, of an intermediate level, and aimed at those individuals with limited knowledge / experience on FATCA and CRS, intends to provide attendees with a refresher of the salient object and purpose of FATCA and CRS as automatic exchange of information instruments, and then continue to consider specific topics, with their respective nuances, which are required to be adhered to in order to correctly comply with FATCA and CRS.

  Specific topics to be covered during the session

  • Introduction to FATCA and CRS and legal basis
  • Scope and application
  • FATCA and CRS impact on entities and individuals, emphasizing on entity classification. In-depth attention will be given to the different Financial Institution categories
  • Registration with the IRS and the IRD
  • High-level overview of due-diligence and reporting obligations
  • Withholding implications under FATCA intergovernmental agreements
  • FATCA and CRS reporting requirements
  • Active NF(F)E and Passive NF(F)E categorizations
  • Identification of controlling persons
  • Penalties for non-compliance

  Target Audience

  Revisiting FATCA and CRS – An intermediate level session.

  Speaker's Profile

  Luca Pace is a manager within Deloitte Malta’s tax practice, and forms part of the Global Employer Services team, which focuses on individual client tax requirements as well as on employer’s tax related matters in connection with their global work-forces. Having joined Deloitte in 2015 upon successful completion of his studies, Luca spent a number of years within the international tax team, having been involved in a number of advisory engagements for clients across a number of industries, whilst specializing on automatic exchange of information.

  EVENT CPE COMPETENCES

  
  

  3 Hours Core

  
  

  WEBINARS TERMS AND CONDITIONS

  
  

  Terms and conditions  apply

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use

  Show details
• M22078 - Revised ISA 315: necessary changes by auditors (Online)

  • When
    20 Sep 2022
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Mr John Debattista & Mr Paul Zammit
  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

  ISA 315 (Revised 2019), Identifying and Assessing the Risks of Material Misstatement, has been revised to include a more robust and consistent risk identification and assessment, a crucial and fundamental part of our planning section. The revised standard sets out clarified and enhanced requirements, and enhanced application material, to support the auditor’s risk assessment process, intended to support more focused responses to the auditor’s risk assessment in accordance with ISA 330, The Auditor’s Responses to Assessed Risks. ISA 315 (Revised 2019) was approved at the September 2019 International Auditing and Assurance Standards Board (IAASB) meeting and is effective for audits of financial statements for periods beginning on or after 15 December 2021.

  Topics on the agenda

  • Risk Assessment Procedures and Related Activities

  • Understanding the Entity and Its Environment and the Entity's System of Internal Control

  • Identifying and Assessing the Risks of Material Misstatement

  • Documentation

  Why is the session of relevance to our members?

  Planning is paramount for auditors. The revisions to ISA 315 and other ISAs will have an impact on our planning procedures. During this session we will delve into those areas which will most likely be impacted by these changes.

  Target Audience

  Qualified and practicing Auditors and students working in audit.

  Speaker's Profile

  John Debattista is a Certified Public Accountant and Registered Auditor. John is one of the founding partners at Zampa Debattista and heads the Audit and Assurance function and the firm’s IFRS Advisory Technical team.
  John lectures the Corporate modules at the final stages of the ACCA and ACA course for the ICAEW, Institute Chartered of Accountants for England and Wales. John is also a speaker in various audit and accounting seminars delivered by a number of institutes in Malta. He also lectures the Diploma in IFRS (DipIFR).
  John sits on a number of MIA committees namely, the audit, financial reporting and SMP committees.

  EVENT CPE COMPETENCES

  
  

  3 Hours Core

  
  

  WEBINARS TERMS AND CONDITIONS

  
  

  Terms and conditions  apply

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use

  Show details
• M22072 - Emotional Intelligence – It Matters (Online)

  • When
    23 Sep 2022
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Dr Natalie Kenely
  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

  Emotional competencies are integral to becoming a trusted and able professional accountant – someone who can combine analytical rigour with emotional maturity
  (Helen Brand, Chief Executive of ACCA). An emotionally intelligent person is able to recognise, understand, manage, and reason with emotions – critical abilities when it comes to interpersonal communication – both in one’s personal life and in the workplace. The development of emotional intelligence is an intentional, active, and engaging process, and as such may be considered a skill set that can be learned. We will see how in order to succeed in a fast-evolving digital age, professional accountants need a rounded set of skills that go beyond technical knowledge, and these skills include emotional intelligence (ACCA report, 2019).

  objectives of this session

  • To provide an overview of emotional intelligence.

  • To explain how emotion affects relationships, work performance and professional development.

  • To describe how emotions spread from person to person in a team – emotional contagion.

  • To underscore the importance of emotion regulation for the maintenance of effective and healthy working relationships within the workplace.

  • To provide strategies for developing EI capabilities as individuals and as professionals in the workplace

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  This session will provide an overview of emotional intelligence and will explain how emotion affects relationships, work performance and professional development.

  Target Audience

  All accountants.

  Speaker's Profile

  Dr Natalie Kenely is a Senior Lecturer and former Head of Department within the Faculty for Social Wellbeing at the University of Malta. She participated as panel member on the discussion Expanding Expectations: Intelligence, Creativity, Digital Technologies & Emotional Intelligence during the MIA Biennial Conference in 2016, and as speaker at the MIA SME forum in February 2019.  She has delivered a number of CPE workshops to the MIA.
  Her expertise includes management, leadership, emotional intelligence, resilience and self-care.

  EVENT CPE COMPETENCES

  
  

  3 Hours Professional

  
  

  WEBINARS TERMS AND CONDITIONS

  
  

  Terms and conditions  apply

  
  

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use

  Show details
• M22080 - An introduction to rent: What the valuation reviewer, valuer and investor/landlord needs to know (Online)

  • When
    27 Sep 2022
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30 
  Speaker: Ing.Justin Mizzi
  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 webinar will discuss the key concepts of rent and rental agreements and will mainly focus on commercial properties; however, it will also refer to residential properties. Topics which will NOT be discussed include:

  • Rent laws and the old/pre-1995 rent laws (including qbiela) and the new 2020 residential rent laws
  • Rental income tax and VAT
  • Leasehold titles
  • Short-lets for residential properties

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • The economics of rent

  • The current commercial rental market

  • The different bases and types or rental values such as:

       - Market rental value vs contract rent

       - Potential gross income vs effective gross income vs gross operating income vs net operating income

  • The key items in rental agreements

  • Current trends in rental agreements

  • Conducting market research for rental values

  • Practical examples and key considerations

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  • Learn the key terminology and principles of rent.

  • Learn how to estimate the rental value of commercial real estate.

  • Learn how different rental terms can have an impact on the Market Value of commercial real estate.

  Target Audience

  • Accountants and auditors who review/audit property valuations

  • Accountants, periti and estate agents who conduct property valuation and advisory services

  • Landlords of commercial properties

  Speaker's Profile

  Justin Mizzi is an academic at heart who is passionate about real estate. He leads real estate valuation and advisory services at Archi+, an architecture firm based in Malta.
  He holds a Masters of Architecture and Conservation and is currently working on a PhD on the topic of valuation quality.
  Besides his roles as a real estate professional and student, he gives and organizes lecturers and talks on different topics related property investment and valuation.

  EVENT CPE COMPETENCES

  
  

  3 Hours Professional

  
  

  WEBINARS TERMS AND CONDITIONS

  
  

  Terms and conditions  apply

  
  

  DISCLAIMER

  By registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use

  Show details
• M22076 - The Independent Auditor’s Report: Essential ISA Considerations (Online)

  • When
    28 Sep 2022
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Mr Renzo Farrugia
  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 session will focus on the format of this audit report and in particular the audit considerations that the auditor should undertake to reach his independent audit opinion considering the requirements of ISA 700 (Revised) Forming an Opinion and Reporting on Financial Statements, ISA 705 (Revised) Modifications To The Opinion In The Independent Auditor’s Report, and ISA 706 (Revised), Emphasis Of Matter Paragraphs And Other Matter Paragraphs In The Independent Auditor’s Report. Reference to auditor’s considerations on Material Uncertainty related to Going Concern will also be addressed.

  Topics on the agenda 

  • Format of the audit report

  • Audit considerations for an independent audit opinion - ISA 700 (Revised), ISA 705 (Revised) and ISA 706 (Revised)

  Why Are these sessions of relevance to our members?

  Auditors need to have a clear understanding of the factors that need to be taken into consideration when drawing up the audit report.
  

  Target Audience

  Auditors

  Speaker's Profile

  Renzo Farrugia is an auditor by profession and an external quality control reviewer as recognised by the Accountancy Board of Malta. He worked with one of the big four audit firms and several Government Entities and since then held various high profile management roles within the public sector.  Renzo is also a visiting lecturer at the University of Malta and a member of the Audit and Assurance Committee of the Malta Institute of Accountants. He graduated from the University of Malta in Accountancy (Hons) and obtained an MBA from Henley Management College (University of Brunel in the United Kingdom). 

  EVENT CPE COMPETENCES

  
  

  3 Hours Core

  
  

  WEBINARS TERMS AND CONDITIONS

  
  

  Terms and conditions  apply

  
  

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use

  Show details
• M22077 - Accounting for provisions and contingencies (Online)

  • When
    29 Sep 2022
  •  
    09:30 - 11:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:15
  Sessions Time: 09:30 - 11:30 (No break)
  Speaker: Mr Georges Xuereb

  Venue: Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  MIA Members: €28.00
  Non-MIA Members: €50.00
  Retired Members: €15.00
  Students: €20.00

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  IAS 37 Provisions, Contingent Liabilities and Contingent Assets sets out the requirements for the recognition and measurement of liabilities of uncertain timing or amount (referred to as provisions), and describes the accounting for specific types of provisions such as restructuring, decommissioning, and onerous contract provisions. The standard also prescribes the disclosure requirements for contingent assets (possible assets) and contingent liabilities (possible obligations). During this session we will be going through the standard accompanied with case studies and worked examples to help illustrate the accounting of provisions in practice. We will also be discussing possible changes to the standard in the near to medium term.
  

  Specific topics to be covered during the session 

  IAS 37 Provisions, Contingent Liabilities and Contingent Assets
  

  Why is the session of relevance to our members?

  The session provides the participants with both the theoretical underpinnings and practical considerations emanating from IAS 37.

  Target Audience

  Practitioners in industry, students and all those in the profession.

  Speaker's Profile

  Georges Xuereb is a Certified Public Accountant and forms part of the Accounting Advisory Services team at KPMG Malta, holding the role of a Senior Manager and providing technical IFRS advice and assistance to local and foreign clients operating in various industries. Georges also delivers technical training on IFRS matters internally and to his clients, and lectures the Financial Reporting (FR) and Strategic Business Reporting (SBR) modules which form part of the ACCA qualification.

  EVENT CPE COMPETENCES

  
  

  2 Hours Core

  
  

  WEBINARS TERMS AND CONDITIONS

  
  

  Terms and conditions  apply

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use

  Show details
• M22046 - Conflict Management in the Workplace (Online)

  • When
    12 Oct 2022
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speaker: Mr Silvan Mifsud
  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 training programme will show how conflict management is possible through conflict resolution skills & effective listening, communication & problem solving techniques.

  Specific topics to be covered during the session

  • Understanding Conflict

  • Conflict Management Styles & Options

  • Preventing Conflict

  • Conflict Resolution

  Why is the session of relevance to our members?

  The vast majority of accountants deal with multiple stakeholders, many times needing to influence and convince them on various financial aspects. This can easily rise to conflicts. Therefore, being able to manage such conflicts is very much needed in the daily ongoing for every accountant.
  

  Target Audience

  Anyone who deals with other persons to get his or her work done.

  Speaker'S Profile

  Silvan holds a degree in Banking & Finance from the University of Malta and an MBA from the University of Reading, specialising in Corporate Finance and Business Leadership. Silvan has been involved in various sectors of the economy holding various managerial and Director roles. Silvan is presently working as a Director for Advisory Services at EMCS.

  EVENT CPE COMPETENCES

  
  

  3 Hours Professional

  
  

  WEBINARS TERMS AND CONDITIONS

  
  

  Terms and conditions  apply

  
  

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use

  Show details
• M22068 - VAT and Immovable Property (Online)

  • When
    13 Oct 2022
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speaker: Mr Kenneth Cremona 
  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

  This session will give a detailed walkthrough of the various VAT considerations parties dealing with immovable property should be aware of. The general rule is that immovable property is exempt from VAT. However there are transactions which may be considered to be debatable, while naturally others which are chargeable for vat purposes as per the specific exceptions dealing with immovable property. Hence, this session will discuss the definitions and scope of the exemption. In the absence of clear-cut legislative definitions, we will refer to CJEU case law and domestic practice and guidelines. The treatment of input VAT will also be evaluated, and moreover, the possible utilisation of partial attribution.

  OBJECTIVES OF THIS SESSION

  • A refresher on the basic VAT concepts, as preparation for the delivery.

  • Understanding immovable property transactions that are chargeable/not chargeable for VAT purposes.

  • Analysing the rights of input VAT deductions for companies operating in this industry

  • Discussion on the applicability of partial attribution

  • Working out a practical example focusing on this industry

  Specific topics to be covered during the session

  • Refresher on core principles of VAT

  • Analysing the VAT activities within scope of the VAT exemption

  • The right for input VAT deductions and partial attribution

  • A practical example focusing on this industry

  Target Audience

  Accountants and prospective accountants, tax lawyers, tax practitioners, as well as business owners and self-employed persons

  Speaker's Profile

  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 & Construction, Investments, Pharmaceuticals and Retail. During 2019, he specialised in VAT advisory and was promoted as 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.
  

  EVENT CPE COMPETENCES

  
  

  3 Hours Core

  
  

  WEBINARS TERMS AND CONDITIONS

  
  

  Terms and conditions  apply

  
  

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use

  Show details
• M22066 -Input Vat Recovery (Online)

  • When
    19 Oct 2022
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30
  Speaker: Mr Brandon Gatt
  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 deduction system incorporated in EU VAT law has been designed to relieve businesses from the
  burden of the VAT payable or paid in the course of their economic activities. During this seminar we
  will go through the origin and the scope of right of deduction and the main principles connected
  therewith.

  Objectives of the session

  The deduction system incorporated in EU VAT Law promotes fiscal neutrality. But, what does this
  mean and what are the fundamentals for a ‘tax neutral system’?
  A right to deduct means a person’s right to claim from the tax authorities the VAT paid on acquired
  goods and services. But, ‘who’ may exercise such right to deduct?
  You will learn that not all economic activities give an entitlement to deduct input VAT. Then in that
  case, ‘which’ activities give a right to deduct?
  The deduction system comes with several limitations and restrictions including a ‘list’ of ‘what
  cannot’ be deducted. What does such list include?
  A business which carries out mixed supplies must claim back the input tax on a partial attribution
  basis. What does this entail? How do you account for the input tax on a partial attribution basis? Is
  there any specific methodology for calculating this?
  Therefore, the scope of the session is to go through the pertinent provisions from the EU VAT
  legislation in conjunction with the Malta VAT legislation with a view to better understand the
  concepts of the right to deduct input VAT.

  Topics on the agenda

  Origin and scope of right of deduction
  ▪ Proportional deduction;
  ▪ Restrictions on the right of deduction – “Blocked Items"
  ▪ Rules governing exercise of the right of deduction
  ▪ Adjustment of deductions – including ‘Capital Goods Scheme'
  ▪ The ECJ on the right of deduction

  Target Audience

  The training course is particularly suitable for professionals, tax advisors and practitioners working in
  VAT or who are pursuing or intend to pursue a career generally in taxation and specifically in the
  area of indirect taxation. This session may also be applicable to financial controllers and CFOs.

  Speaker's Profile

  Brandon Gatt, a Certified Public Accountant in possession of an ACCA degree, has been in the
  profession for the past nine years. He has been involved in VAT and accounting assignments both
  within and outside of Malta. Brandon has been specialising in VAT since 2016 and is currently the
  VAT Leader at Zampa Debattista.
  In a relatively short period, Brandon has acquired the necessary experience vital to handling an evergrowing portfolio of diverse clients, operating within various sectors of the economy. Back in June
  2017, he attended an intensive course in France, provided by VAT Forum; a partnership of
  International VAT experts, where he was provided with intensive training on the Articles of the EU
  VAT directive 2006/112/EC. He is now reading for the EU VAT Expert Degree.
  Brandon also provides in-house training to established companies within and outside Malta and is
  also a lecturer for the ‘Certificate in TAX Compliance’ being offered by the Malta Institute of
  Taxation. He is also a lecturer with ZD Academy and also lectures the ACCA Advanced Taxation
  (VAT). Brandon also forms part of Malta Institute of Accountants Indirect Tax Committe

  EVENT CPE COMPETENCES

  
  

  3 Hours Core

  
  

  WEBINARS TERMS AND CONDITIONS

  
  

  Terms and conditions  apply

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use

  Show details
• M22082 -Listing on the MSE – An Alternative Source of Finance (Online)

  • When
    20 Oct 2022
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speaker: Ms Doreanne Caruana
  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

  Capital markets are becoming a popular source of finance for companies that have an established track record in Malta. This session will provide some background to the process that companies and their appointed team of advisors go through in order to achieve approval to make an offer of securities to the public to raise the necessary funding and list the securities on the appropriate trading venue. It will provide an insight into what a company will need to consider when taking a strategic decision to tap the capital markets

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Introduction to listing

  • Trading Venues in Malta

  • Understanding the various requirements relevant to the process

  • Preparing for the next big step of being a public limited liability company

  • Reporting and continuing obligations

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  This session will provide members (and audience) with an introduction to the capital markets in Malta. It will also delve into some detail about the various requirements that one needs to be aware when considering taking the next big step to becoming a public limited liability company with securities listed on an exchange, including those one-off requirements that are necessary during the process and those which will be required on a continuous basis.
  The process which a company goes through requires a number of professionals, including those with legal and accounting backgrounds, that come together to assist a company’s executive team in dealing with the Malta Financial Services Authority (MFSA) and the Malta Stock Exchange (MSE) to attain the necessary regulatory approvals to be able to make an issue / offer of securities to the investing public.

  Target Audience

  CEOs, CFOs, Accountants, Lawyers, Investment Services officers
  

  Speaker's Profile

  Doreanne Caruana heads the Corporate Advisory Unit within Rizzo Farrugia & Co (Stockbrokers) Limited. She is involved in taking to market multi-million capital market transactions, including equity offers and bond issues. Before joining Rizzo Farrugia in 2014, Doreanne worked in the banking sector, gaining exposure to a number of areas, including international payments and risk management.
  She has a Bachelor degree in Banking, Masters in Management and has attained accreditation from ACCA. She is also currently reading for a law degree in financial services.

  EVENT CPE COMPETENCES

  
  

  3 Hours Core

  
  

  WEBINARS TERMS AND CONDITIONS

  
  

  Terms and conditions  apply

  
  

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use

  Show details
• M22067 - VAT & Gaming (Online)

  • When
    2 Nov 2022
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30
  Speakers: Mr Brandon Gatt & Mr Matthew Zampa
  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 VAT treatment of gaming supplies is regulated by guidelines issued by the Commissioner for
  Revenue back in 2017 and which came into effect as from 01 January 2018. Such guidelines, which
  according to the Malta VAT Act have the same effect as the regulations interpret the particularities
  of the supplies covered by the exemption as prescribed in the said Act.
  The determination of the VAT treatment of gaming transactions may be quite complex and if such
  transactions are not correctly analysed may eventually represent offences in terms of the Malta VAT
  legislation and European VAT legislation.

  Objectives of the session

  In this seminar we will be analysing gaming transactions and supplies related to gambling with a view to determining the appropriate tax treatment and highlight any compliance obligations that may arise thereof. Practical examples will be used during the course of the session. 
  

  Topics on the agenda

  Nature of gaming transactions – Electronically Supplied Services or not?

  ▪ Place of Supply

  ▪ Exemptions

  ▪ Input VAT Recovery / Partial Attribution

  ▪ OSS

  ▪ VAT Optimization Solutions – VAT Grouping

  Target Audience

  The training course is particularly suitable for professionals, tax advisors and practitioners working in
  the Gaming Sector or in VAT or who are pursuing or intend to pursue a career generally in taxation
  and specifically in the area of indirect taxation. This session may also be applicable to financial
  controllers and CFOs working in the Gaming Sector

  SPEAKERS' PROFILES

  Brandon Gatt, a Certified Public Accountant in possession of an ACCA degree, has been in the
  profession for the past nine years. He has been involved in VAT and accounting assignments both
  within and outside of Malta. Brandon has been specialising in VAT since 2016 and is currently the
  VAT Leader at Zampa Debattista.
  In a relatively short period, Brandon has acquired the necessary experience vital to handling an evergrowing portfolio of diverse clients, operating within various sectors of the economy. Back in June
  2017, he attended an intensive course in France, provided by VAT Forum; a partnership of
  International VAT experts, where he was provided with intensive training on the Articles of the EU
  VAT directive 2006/112/EC. He is now reading for the EU VAT Expert Degree.
  Brandon also provides in-house training to established companies within and outside Malta and is
  also a lecturer for the ‘Certificate in TAX Compliance’ being offered by the Malta Institute of
  Taxation. He is also a lecturer with ZD Academy and also lectures the ACCA Advanced Taxation
  (VAT). Brandon also forms part of Malta Institute of Accountants Indirect Tax Committee

  Matthew Zampa is a certified public accountant specialised in indirect taxation. He has been specializing in VAT since 2008 and has been involved in complex VAT assignments both within and outside of Malta. Matthew, a member of the Malta Institute of Accountants, is also a part-time lecturer with the Malta Institute of Taxation. Matthew Zampa is also the first Maltese to successfully complete the Expert in EU VAT degree. This coveted degree is administered and awarded by the VAT Forum, an international partnership of indirect tax specialists, founded in 1999, where he is also a Partner. Matthew is a member of the Indirect Taxation committee of the Malta Institute of Taxation.

  EVENT CPE COMPETENCES

  
  

  3 Hours Core

  
  

  WEBINARS TERMS AND CONDITIONS