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Upcoming events

    • 9 Dec 2020
    • 13:30 - 16:45 (UTC+01:00)
    • Online Webinar
    Register
    Registration Time: 13.15
    Sessions Time: 13.30 - 16.45 including a 15-minute break
    Speaker: Dr Thomas Bugeja
    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

    Background Information

    Every business and going concern has valuable trade information, which is of value due to its secrecy. Be it a secret recipe, a commission structure or a client database, these trade secrets give companies a competitive edge and their secrecy is essential for a business, its product offering, and its brand. Trade Secrets are protected in terms of EU and Maltese law, and companies can take a number of measures against offending parties and competitors when such trade secrets are illicitly divulged and used in the course of trade.

    Objectives of the session

    This session aims to introduce the topics in discussion to the attendees, bringing them up to speed with the latest legal issues related to trade secrets, confidentiality, non-compete clauses and ancillary legal matters.

    TOPICS ON THE AGENDA


    • Trade Secrets;
    • Intellectual Property;
    • Law;
    • Confidentiality;
    • Management

    Target Audience

    This session is of particular interest to accounts professionals carrying out administrative or managerial roles within their workplace.

    Speaker's Profile


    Dr Thomas Bugeja, is a Senior Associate at Fenech & Fenech Advocates practicing in Commercial , Employment and Technology law matters. Thomas has experience in advising a wide-range of commercial clients and employers on day-to-day commercial law issues, as well as on employment law matters including in the Maltese Courts and Industrial Tribunal.

    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.


    • 10 Dec 2020
    • 13:30 - 16:45 (UTC+01:00)
    • 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

    Background Information

    In recent years multiple VAT updates, have significantly impacted the VAT considerations Gaming operators and other entities operating in the gaming industry need to undertake. The main changes are in respect to the Place of Supply Rules, right of refund, exemption/chargeability of gaming related services and most recently VAT grouping. During this session we shall go through all factors impacting the VAT treatment of companies in the gaming industry in order to ensure that the VAT treatment adopted is compliant with the Maltese VAT Act and EU VAT Directives.

    Objectives of the session

    • A refresher on the basic VAT concepts, as preparation for the delivery. 
    • Understanding gaming services which 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.

    TOPICS ON THE AGENDA


    • Refresher on core principles of VAT;
    • The Specific VAT considerations for Electronically supplied services;
    • 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 tax practitioners. 

    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, Investments, Pharmaceuticals and Retail. During 2019, he specialised in VAT advisory and was promoted to a Supervisory role within the firm. 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, 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.


    • 14 Dec 2020
    • 16:00 - 18:00 (UTC+01:00)
    • Online Webinar
    This is a joint event organised by: MIA, IFSP and MIT
    Sessions Time: 16.00 - 18.00
    Speakers: Mr. John Ellul Sullivan, Mr. Craig Schembri and Mr. Steve Gingell
    Venue: Online Webinar via Zoom
    To register, follow this link. You will have the opportunity to put any questions or comments you have for the speakers into the registration form alongside your contact details.
    Participation Fees : Free for members of MIA, IFSP or MIT

    Background Information

    Implementing ATAD
    The EU’s Anti-Tax Avoidance Directive (ATAD) is part of an international drive towards greater transparency in tax matters. The provisions of the Directive are transposed into local legislation pursuant to S.L. 123.187. The devil, however, lies as always in the detail of implementation and interpretation.
    That interpretation of the provisions of the law is detailed in the Commissioner for Revenue’s Guidelines in relation to the Anti-Tax Avoidance Directives Implementation Regulations. S.L. 123.187 available on the CfR website.

    TOPICS ON THE AGENDA

    Some of the leading tax practitioners on the island will discuss how certain provisions of the legislation are being interpreted in practice, specifically, the CFC, Exit Taxation and Interest Deduction Limitation rules.

    Target Audience

    ATAD applies to all taxpayers that are subject to corporate tax in the EU. Therefore this session is particularly relevant to tax practitioners.

    EVENT CPE COMPETENCES

    2 Hours Core 




    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.


    • 15 Dec 2020
    • 09:15 - 12:30 (UTC+01:00)
    • Online Webinar
    Register
    Registration Time: 09:00
    Sessions Time: 09:15 - 12:30  including a 15-minute coffee break
    Speaker: Mr Georges Xuereb
    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

    Short Synopsis

    IFRS 16 Leases removed the concept of operating and finance leases for lessees and replaced them with a single accounting model under which lessees must recognise all significant leases on balance sheet. Apart from the main impact on the balance sheet, the lease expense profile has also changed by becoming front-loaded for most leases irrespective of the consistency in the value of rental payments. The new accounting model affected financial metrics, such as a change in KPIs and introduced profit or loss and balance sheet volatility, and has affected many industries, especially companies operating in the aviation sector which have financed their aircrafts through a structure using long or short term leases.

    Background Information

    IFRS 16 introduced a single, on-balance sheet accounting model for lessees replacing previous leases guidance including IAS 17 Leases and IFRIC 4 Determining whether any arrangement contains a lease. A lessee recognises a right-of-use asset representing its right to use the underlying asset and a lease liability representing its obligation to make lease payments. There are optional exemptions for short-term leases and leases of low value items. Lessor accounting remains similar to the current standard – i.e. lessors continue to classify leases as finance or operating leases.

    Objectives of the session

    By the end of the training session the participants will obtain an understanding of (i) the impact IFRS 16 has brought on the balance sheet and in profit or loss, and (ii) the measurement of the lease liability and the corresponding right-of-use asset in terms of the provisions of the standard. 

    TOPICS ON THE AGENDA

    IFRS 16 Leases

    Target audience

    This course will be of benefit to Practitioners in industry, students and all those in the profession.

    Speakers 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

    3 Hours Core 

    WEBINAR 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.


    • 16 Dec 2020
    • 09:15 - 12:30 (UTC+01:00)
    • Online Webinar
    Register
    Registration Time: 09:00
    Sessions Time: 09:15 - 12:30  including a 15-minute coffee break
    Speaker: Mr Raymond Micallef
    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

    Background Information

    Participants can discover all aspects of marketing from a global perception to better answer to international opportunities and competitive situations. Topics in this short module include a summary of international marketing;
    • Social, economical, political, and legal environments; 
    • International market-entry opportunities; 
    • Planning and managing market entry strategies and products; 
    • Global distribution and pricing; 
    • International promotion, sales, and negotiation; and International market planning.

    TOPICS ON THE AGENDA:

    By participating fully in this module, participants will be able to: 
    • Apply the key terms, definitions, and concepts used in marketing with an international perspective.
    • Relate the value of developing global awareness with a local perspective in marketing.
    • Assess different cultural, political, and legal environments influencing international trade.
    • Distinguish the advantages and disadvantages that products and services possess in international marketing in both emerging markets and mature markets.
    • Discuss the impact of global and regional influences on products and services for consumers and businesses.
    • Apply elementary internationally-oriented marketing strategies (total product concept, pricing, place, and promotion).
    • Implement innovative international market entry strategies.
    • Recognise the importance of the Internet for global business.
    • Describe the differences in negotiating with marketing partners from different countries and the consequences for the marketing strategies (4Ps).

    Target audience

    This course will be of benefit to Professionals seeking to enhance their Continuous Professional Development

    Speakers profile

    Mr. Micallef is a management, healthcare management and insurance professional with a career spanning 40 years in the healthcare sector, insurance management and financial services industry.
    He is an Associate of the Chartered Insurance Institute and a Chartered Insurer. He holds a Master’s Degree in Business Administration from Henley Management College, UK, authoring his theses on “Word-of Mouth Marketing - The Key Elements for Growth in the Private Medical Insurance Sector”.
    Mr. Micallef grew in the Health Industry, moving up to become a management consultant for a private hospital, Capua Palace Hospital Malta where he advised management in the design and implementation of theatre operations and ward management systems.
    Mr. Micallef’s experience as an insurance trainer spans over eighteen years as a visiting lecturer at the one of the leading Insurance Training Centres in Malta, in Bahrain, United Arab Emirates, Oman and Saudi Arabia.
    He has developed and delivered several workshops for a diverse audience in medical insurance and provided tuition for CII subjects in Private Medical Insurance, Claims Management and Risk Management, Economics, Insurance Law, Insurance Risk and Capital Management and Fraud Detection and Avoidance in Financial Services.
    He also lectures in Information Systems in Business, Economics,Business Administration,Customer Care Strategies,Business Organisational Structures and Business Operations and Processes.
    Furthermore, Mr. Micallef also lectures in Quantitative Methods and Research, Marketing, Contemporary Marketing Communication, International Marketing Strategy and Leading and Managing with Ethics and Managing Excellences in Processes & Projects, in the B.A., M.B.A. and M.Sc. programmes at Global College, Smart City Malta for Global College, the University of Chester, NCC Education, the London School of Commerce and the University of Bedfordshire .
    Mr. Micallef is also currently delivering lectures for the Continuous Professional Development programmes for the Maltese Insurance Industry, as set out by the Malta Financial Services Authority.

    EVENT CPE COMPETENCES

    3 Hours Professional

    WEBINAR 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.


    • 14 Jan 2021
    • 13:30 - 16:45 (UTC+01:00)
    • Online Webinar
    Register
    Registration Time: 13.15
    Sessions Time: 13.30 - 16.45 including a 15-minute break
    Speaker: Dr. Robert Attard
    Venue: Online Webinar
    Depending on the COVID-19 situation, CPE might be held face to face. 
    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

    Background Information


    Article 1029 of the Civil Code prescribes that “Any damage which is produced by a fortuitous event, or consequence of an irresistible force, shall, in the absence of an express provision of the law to the contrary, be borne by the party on whose person or property such damage occurs.”. Similarly Article 1134 of the Civil Code prescribes that “The debtor shall not be liable for damages if he was prevented from giving or doing the thing he undertook to give or to do, or if he did the thing he was forbidden to do, in consequence of an irresistible force or a fortuitous event.” At law, the concept of Fortuitous Event is an important exculpating circumstance. The seminar will discuss the notion explaining its relevance in the industry with particular reference to the pandemic. 

    Objectives of the session

    To explain the concepts of ‘fortuitous event’ and ‘irresistible force’ articulating their relevance to the accountancy profession. The seminar will take the audience through case law involving the matter highlighting cases involving viruses and other illnesses.

    TOPICS ON THE AGENDA

    • The Concept of Fortuitous Event
    • Relevant Legal Provisions
    • Case-Law
    • Covid & the Concepts

    Target Audience

    MIA members, non-members and students

    Speaker's Profile

    Robert is Partner and Tax Policy Leader, EY, Central & South East Europe, a tenured senior lecturer at the University of Malta, a fellow of GREIT and member of the European Association of Tax Law Professors. In the IBFD’s 2015-2017 General Report on the Protection of Taxpayers’ Rights he was described as a well-known authority broadly experienced in the practical protection of taxpayers’ rights and a prominent member of the legal practice. Having served as a panellist at the 2015 IFA Congress he forms part of a study group of the International Law Association on the “Protection of Taxpayers’ Rights” (co-chaired by Advocate General Juliane Kokott and Pasquale Pistone) and is also a member of the Supervisory Council of the IBFD/IFA’s “Observatory on the Protection of Taxpayers’ Rights”. He has served as Visiting Professor at the University of Ferrara paying lecturing/speaking visits at Queen Mary (University of London), CTL (University of Cambridge), Salerno (with Wirtshaftsuniversitat Wien and Naples II) and the University of Palermo. The Maltese Court of Appeal has described him as a leading commentator on tax law referring to his publications in its judgements. Robert developed a detailed knowledge of tax aspects of the European Convention on Human Rights drafting submissions in cases filed against France, the Netherlands, Bulgaria and Malta. Robert is a published author on tax law publishing articles in European Taxation, EC Tax Review and the British Tax Review. He has contributed to several publications including a book published by Hart Publishing, 3 books published by the IBFD and several books published by the MIM. Philip Baker remarks that ‘Single-handedly, Robert is generating the literature which explains the structure and nuances of the system in Malta. One wishes other countries had similar authors who could write similarly enticing books to explain their tax codes.” Robert has argued most of Malta's leading tax cases including landmark judgments John Geranzi v. PM (right to justice within a reasonable time), Zahra v. PM (non bis in idem), Farrugia v. PM (taxation as a violation of the right to property) and Case 160 of 2012 (tax transparency).

    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.


    • 20 Jan 2021
    • 13:30 - 16:45 (UTC+01:00)
    • Online Webinar
    Register
    Registration Time: 13.15
    Sessions Time: 13.30 - 16.45 incl 15min break
    Speaker: Mr Georges Xuereb
    Venue: Online Webinar
    Depending on the COVID-19 situation, CPE might be held face to face. 
    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

    SYNOPSIS

    IFRS 15 Revenue from Contracts with Customers brought with it a massive overhaul to revenue recognition, introducing a five-step model to recognise and measure revenue arising from a contract with a customer, and requiring key estimates and new judgements to be taken by preparers of financial statements. In this session each step in the five step model shall be discussed in detail, including identifying performance obligations, determining the transaction price, and concluding whether revenue should be recognised at a point in time or over a period of time.

    Background Information

    IFRS 15 Revenue from Contracts with Customers outlines a single comprehensive framework for entities to use in accounting for revenue arising from contracts with customers. It superseded revenue recognition guidance including IAS 18, Revenue and IAS 11, Construction Contracts and related Interpretations.
    The objective of IFRS 15 is to establish the principles that an entity shall apply to report useful information to users of financial statements about the nature, amount, timing, and uncertainty of revenue and cash flows arising from a contract with a customer. The core principle of IFRS 15, which is delivered in a five-step model, is that an entity will recognise revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services.

    Objectives of the Session

    By the end of the training session the participants will obtain an understanding of the:
    • main changes between the new IFRS 15 standard and the old IAS 18 standard;
    • requirements of the new five step model under IFRS 15; and
    • technical requirements as to when, how, and at what amount to recognise revenue under IFRS 15.

    Topics on the Agenda

    • IFRS 15 Revenue from Contracts with Customers
    • IAS 18 Revenue

    Target audience

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

    Speakers 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

    3 Hour Core 

    WEBINAR 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.


    • 21 Jan 2021
    • 13:30 - 16:45 (UTC+01:00)
    • Online Webinar
    Register
    Registration Time: 13.15
    Sessions Time: 13.30 - 16.45 incl 15min break
    Speaker: Mr Silvan Mifsud
    Venue: Online Webinar
    Depending on the COVID-19 situation, CPE might be held face to face. 
    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

    SYNOPSIS

    More than ever businesses need good leaders, but instead we seem to have businesses filled with Micromanagers. The reality is that no one likes to be micromanaged. It’s frustrating, demoralising and demotivating. Yet, some managers can’t seem to help themselves. To make things worse most micromanagers do not even know that they are doing it. This course will outline what you need to do to stop micromanaging to start leading instead and how you can handle a micromanaging boss or superior.

    Background Information

    We seem to have an abundance of Micromanagers and a scarcity of proper Leaders. Many times person go up the hierarchical scale as they show a proficiency in a certain technical skill but few realise that the higher the hierarchical scale you go, you will require less of the technical skills you are so good at and more of the leadership skills many are so weak in. Hence we end up with managers and leaders doing what they know best i.e. micromanaging.

    Objectives of the Session

    The objective is to understand what micromanaging is all about and as to whether you are more of a leader or a micromanager. Then we will go through various techniques as to how you can stop micromanaging for your own benefit and most of all for the benefit of your team. I will focus on how to delegate properly as part of reducing your micromanaging instinct. Finally, I will be giving tips as to how persons feeling frustrated with being micromanaged can cope with such a difficult situation.

    Topics on the Agenda

    • What is Micromanaging?
    • Symptoms of a Micromanager
    • What’s wrong with Micromanaging people?
    • How to stop Micromanaging
    • The power of delegating properly
    • How to deal and work with a Micromanager

    Target audience

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

    Speakers 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 Hour Professional

    WEBINAR 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.


    • 26 Jan 2021
    • 09:15 - 10:45 (UTC+01:00)
    • Online Webinar
    Register
    Registration Time: 09.00
    Sessions Time: 09.15 - 10.45 without break
    Speaker: Mr Neil Maniscalco
    Venue: Online Webinar
    Depending on the COVID-19 situation, CPE might be held face to face. 
    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €20.00
    Non-MIA Members: €40.00
    Retired Members: €10.00
    Students: €15.00

    Background Information

    The need for a revised ISA on accounting estimates came about due to the ever increasing complexity in businesses environment and financial reporting frameworks together with increased public expectation for the auditor to be more skeptical to judgement areas in the audit. The revisions made to ISA 540 which are effective for periods beginning on or after 15 December 2019 were tailored around these principles and resulted in a more thorough risk assessment process and enhanced documentation for the auditor.

    Objectives of the Session

    The new ISA 540 changed the objective of the standard “to obtain sufficient appropriate audit evidence about whether accounting estimates and related disclosures in the financial statements…” from adequate to reasonable resulting into a greater expectations from the auditor. The session will provide attendees with an overview of the changes in the work carried out by the auditor as well as on the increased emphasis on the auditor’s exercise of professional skepticism.

    Topics on the Agenda


    Changes brought about by the new ISA540 in the auditor’s:
    - risk assessment process;
    - work effort; and
    - audit documentation.


    Target Audience

    The session is specifically targeted to auditors and students, especially those who are pursuing or intend to pursue a career in auditing.

    Speakers profile

    Neil Maniscalco is a Certified Public Accountant and Registered Auditor. He is a Director within the Audit and Assurance function at DFK Malta and in the past has held different positions within the audit department of one of the Big Four. Neil has practical knowledge and experience in auditing companies in various industries including manufacturing, retail, hospitality, property and IT. Neil also sits on the MIA audit committee.

    EVENT CPE COMPETENCES

    1.5 Hour Core


    WEBINAR 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.


    • 27 Jan 2021
    • 09:15 - 12:30 (UTC+01:00)
    • Online Webinar
    Register
    Registration Time: 09:00
    Sessions Time: 09.15 - 12:30 (including a 15 minute coffee break)
    Speakers: Dr Kelly Fenech, Dr Gabby Zammit and Dr Joselyn Teuma
    Venue: Online Webinar
    Depending on the COVID-19 situation, CPE might be held face to face. 
    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

    BACKGROUND INFORMATION

    The financial services industry has seen drastic technology-led innovation changes over the past few years. Undoubtedly, the accelerating pace of technological change has become the driving force in the financial services ecosystem. FinTech disruptors have been striving to get in the traditional ecosystem as we know it. The training session is divided into 2 parts. The first part of the training focuses on giving participants the tools to understand the implications of FinTech including the most recent developments in the EU including Malta. Whilst, the second part will focus on the tax considerations particularly the application of general principles of taxation to the innovative technology which continues to grow and develop within the EU and globally.

    objective of the session

    • To instil awareness of the developments and available tools in the Fintech scene.

    Topics on the agenda

    • EU Banks and the future of money – the rise of digital payments and currencies
    • A look at tokenisation of assets and securities
    • Updates on Malta’s DLT Framework
    • Updates on Malta’s fintech strategy
    • Malta’s Fintech sandbox
    • AML and compliance considerations
    • Tax Considerations - tax treatment of digital ledgers, virtual assets and cryptocurrencies.

    TARGET AUDIENCE

    • Bankers
    • Accountants
    • Directors of investment services providers
    • Compliance officers

    SPEAKER'S PROFILE

    Kelly Fenech is a qualified lawyer and senior associate with WH Partners who advises both international and local clients. He has also been appointed as a designated person for WH Innovation Ltd – a VFA Agent in terms of Articles 7 and 14 of the Malta Virtual Financial Assets Act. Kelly specializes in distributed ledger technology, financial services, fintech and capital markets with a special focus on investment and payment services, anti-money laundering, securities and private placements equity issues. His current work includes the issuing of legal opinions, assiting clients apply for financial services licences and advising multiple companies on various regulatory matters to ensure they remain compliant with EU legislation and MFSA and FIAU requirements. Kelly also regularly assists clients in all corporate and commercial matters including corporate governance, M&A transactions and general company law.
    Gaby Zammit joined WH Partners in 2017 after spending a number of years at one of the big four audit firms advising both local and international corporate client base with a focus on financial regulatory work. She graduated in law in 2006 and was immediately drawn to the international aspect of financial services, specialising from the start on how to apply Malta’s robust regulatory framework to international corporate structures. Her primary areas of focus are on regulatory work with a specialisation on investment services, collective investment schemes, payment services providers and capital markets, including listing on main and secondary prospects markets. She regularly advises on a variety of international corporate structures, including the setting up of Maltese entities, re-domiciliations, cross-border mergers, M&A transactions and assisting clients on corporate governance matters.
    Joselyn Teuma graduated with a Bachelor of Laws Degree (Honours) in 2018 from the University of Malta and with a Master of Advocacy in 2019 from the same University.Having particular interest in Taxation law, in 2018, Joselyn submitted her Term Paper on a legal subject to the Faculty of Laws entitled Public County-by-Country Reporting – The Solution Towards Greater Tax Transparency. She was awarded with an Award in Tax Compliance in 2019 after successfully completing a course on Tax Compliance held by the Malta Institute of Taxation. Joselyn is currently participating in a course on Taxation at the same Institute, with a view of graduating with a Professional Award in Taxation in 2020.Joselyn has acted as a liaison officer in the 2017 Maltese Presidency of the Council of the European Union and has been a member of several sub-committees in organisations within the University, particularly in GħSL.

    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.


    • 28 Jan 2021
    • 13:30 - 16:45 (UTC+01:00)
    • Online Webinar
    Register
    Registration Time: 13.15
    Sessions Time: 13.30 - 16.45 incl 15min break
    Speaker: Mr Kenneth Cremona
    Venue: Online Webinar
    Depending on the COVID-19 situation, CPE might be held face to face. 
    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

    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 the 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.

    Topics on the Agenda

    • 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

    Speakers 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, Investments, Pharmaceuticals and Retail. During 2019, he specialised in VAT advisory and was promoted to a Supervisory role within the firm. 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 Hour Core

    WEBINAR 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.


    • 2 Feb 2021
    • (UTC+01:00)
    • 16 Feb 2021
    • (UTC+01:00)
    • 3 sessions
    • Online Webinar
    Register
    Registration Time: 09.00
    Sessions Time: 09.15 - 12.30 including a 15-minute coffee break
    Speaker: Mr Saviour Bezzina
    Venue: Online Webinar
    Depending on the COVID-19 situation, CPE might be held face to face.
    Participation Fees
    MIA Members: €120.00
    Non-MIA Members: €225.00
    Retired Members: €60.00
    Students: €90.00

    Short Synopsis

    This introductory VAT course is intended to provide professionals, students and accounting staff with an extensive understanding of the most fundamental VAT concepts which are most commonly encountered in day to day work in order to arrive at the appropriate VAT treatment. The course will start from the very basics and guide the attendees forward to be able to understand how to arrive at the appropriate Maltese VAT treatment (the how, why and when) and then proceed with understanding how this technical knowledge should be converted into practice by properly fulfilling the various VAT compliance obligations to be tackled over the 3 sessions. Communication will be encouraged throughout the whole course and practical examples will be discussed in a user friendly manner.

    Background Information

    The application of the correct VAT treatment is of paramount importance and failure to do so may result in various negative business, reputational and financial implications. From experience certain practitioners and accounting staff often rely on the VAT treatment that was applied in the past without checking or knowing whether any change in the various factors should have triggered a change in the VAT treatment. Hence it would be beneficial to get to know why the said VAT treatment is being adopted and which changes might lead to a change in the VAT treatment currently being applied. Moreover it is also essential to understand the various VAT compliance obligations that one may be exposed to and the proper way how to fulfill such obligations in a timely manner.

    Objectives of these sessions

    The objective of the course is to enable attendees to learn the necessary knowledge required to fulfil the basic Maltese VAT compliance over 3 sessions and understand the technical basis behind the appropriate VAT treatment. Communication will be encouraged throughout the whole course and practical examples will be discussed in a user friendly manner in such a way that attendees can relate to the various scenarios discussed and contribute with their questions to ensure that the subject matter is being understood properly as intended.

    Topics on the Agenda:

    Session 1 – Basic VAT principles (determination of when VAT is to be charged and why)
    This session will cover the basic concepts based upon which the appropriate VAT treatment can be determined including:
    - Groups of supplies
    - How to arrive at the appropriate VAT treatment
    - Taxable Person
    - Supplies of Goods and Services
    - Place of Supply
    - Exemptions and VAT Rates
    - Person Liable for the Payment of VAT (including the Reverse Charge Mechanism)
    Session 2 – VAT Rights and Duties (VAT Registration types, right of refund, time and value of supply)
    This session will cover the VAT rights and duties which need to be fulfilled including:
    - VAT Registrations (Articles 10, 11, 12 and VAT Grouping)
    - VAT Documentation (invoices, fiscal receipts, records)
    - Right of Refund (who is to claim what including partial attribution)
    - Taxable Value (How to arrive at the 100%)
    - Tax Point (when to declare a transaction in the VAT Return)
    - Penalties and Interest
    Session 3 – VAT Compliance Obligations
    This session will cover the compilation of the main VAT forms going into detail of which transactions are to be declared in which box/field and when including:
    - VAT Return
    - Form 04
    - Form 05
    - Recapitulative Statement
    - VAT Return Adjustment/Correction Form
    - Intrastat Forms

    Target audience

    This course is ideal both to newcomers in the VAT sphere (who have an opportunity that in just 3 sessions they can get a very good theoretical and practical understanding of the main VAT concepts from A to Z) and also to more experienced staff (accountants, lawyers, financial professionals, accounting students, financial staff) who have been working in the VAT sphere for a number of months/years (who may need to brush up their technical knowledge in an intensive manner or fill in certain gaps and clarify certain issues relating to certain transactions).

    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

    9 Hours Core (Full course)
    CPE hours will be allocated according to the attendance of the events.

    WEBINAR 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.




    • 2 Feb 2021
    • (UTC+01:00)
    • 22 Apr 2021
    • (UTC+02:00)
    • 6 sessions
    • Online Webinar
    Register
    Registration Time: 09.00
    Sessions Time: 09.15 - 12.30 including a 15-minute coffee break
    Speaker: Mr Saviour Bezzina
    Venue: Online Webinar
    Depending on the COVID-19 situation, CPE might be held face to face.
    Participants need to book for this course by not later than 1st February 2021.  Benefit from this one time offer and benefit from a special discount when you book for the whole course (6 sessions of 3 hours each).
    The below fees apply for the Introductory and Advanced course (combined) ONLY:
    MIA Members: €240.00
    Non-MIA Members: €450.00
    Retired Members: €120.00
    Students: €180.00

    Short Synopsis

    The introductory VAT course is intended to provide professionals, students and accounting staff with an extensive understanding of the most fundamental VAT concepts which are most commonly encountered in day to day work in order to arrive at the appropriate VAT treatment. The course will start from the very basics and guide the attendees forward to be able to understand how to arrive at the appropriate Maltese VAT treatment (the how, why and when) and then proceed with understanding how this technical knowledge should be converted into practice by properly fulfilling the various VAT compliance obligations to be tackled over the 3 sessions. Communication will be encouraged throughout the whole course and practical examples will be discussed in a user friendly manner.
    The advanced VAT course is a 3 session course targeted towards those who already have a basic knowledge of VAT and want a more in-depth understanding of some of the most applicable and important VAT provisions. Throughout the course specific VAT topics (see Agenda below) will be discussed in a detailed manner (including how the VAT treatment has changed and developed in view of new VAT Department guidelines, EU Regulations and Case Law) for the attendees to be able to build a more extensive knowledge of VAT and hence be in a better position to apply the correct VAT treatment to more complex transactions. Participation and Feedback would be encouraged together with using practical and worked examples to make the sessions much more interesting, useful and relevant for all attendees .

    Background Information

    The application of the correct VAT treatment is of paramount importance and failure to do so may result in various negative business, reputational and financial implications. From experience certain practitioners and accounting staff often rely on the VAT treatment that was applied in the past without checking or knowing whether any change in the various factors should have triggered a change in the VAT treatment. Hence it would be beneficial to get to know why the said VAT treatment is being adopted and which changes might lead to a change in the VAT treatment currently being applied. Moreover it is also essential to understand the various VAT compliance obligations that one may be exposed to and the proper way how to fulfill such obligations in a timely manner.
    Whilst with a basic understanding of VAT one can usually deal with most of the transactions a typical taxable person usually enters into, there are certain transactions/situations which require a more in depth VAT understanding due to the non-conventional/complex nature of such transactions including:
    - The determination of whether the customer is to be treated as a taxable person or not and how to determine in which particular location it is established (or has a fixed establishment) for VAT purposes
    - The applicability of certain exceptions to the general place of supply rules and to which specific services such exceptions apply
    - The applicability of certain VAT exemptions and which factors need to be satisfied for such VAT exemptions to apply
    - The VAT treatment of triangulation and other complex transactions and how these are to be declared in the various VAT forms
    - The right to claim back input VAT in situations where a taxable person is involved in a number of different activities with different right of refunds.
    All the above were the subject of a number of Council Implementing Regulations, VAT Department Guidelines and ECJ Cases which have shaped (and keep shaping) the manner in which such transactions are to be treated for VAT purposes. Throughout the course we will discuss how such developments impacted the VAT treatment of such transactions and how one should arrive at the correct VAT treatment in view of these latest and continuous developments.

    Objectives of these sessions

    The objective of the course is to enable attendees to learn the necessary knowledge required to fulfil the basic Maltese VAT compliance over 3 sessions and understand the technical basis behind the appropriate VAT treatment. Communication will be encouraged throughout the whole course and practical examples will be discussed in a user friendly manner in such a way that attendees can relate to the various scenarios discussed and contribute with their questions to ensure that the subject matter is being understood properly as intended.
    The scope of the course is to look at the interpretation of these provisions of general importance both from a domestic perspective (i.e. the interpretation given by the local VAT authorities) and an international perspective (the relevant principles and decisions established by the CJEU – Court of Justice of the European Union and the various Council Implementing Regulations) in such a way to help the attendees arrive at the correct VAT treatment when dealing with such complex transactions (including being aware of which factors will shape and effect the respective VAT treatment).

    Topics on the Agenda:

    Session 1 – Basic VAT principles (determination of when VAT is to be charged and why)
    This session will cover the basic concepts based upon which the appropriate VAT treatment can be determined including:
    - Groups of supplies
    - How to arrive at the appropriate VAT treatment
    - Taxable Person
    - Supplies of Goods and Services
    - Place of Supply
    - Exemptions and VAT Rates
    - Person Liable for the Payment of VAT (including the Reverse Charge Mechanism)
    Session 2 – VAT Rights and Duties (VAT Registration types, right of refund, time and value of supply)
    This session will cover the VAT rights and duties which need to be fulfilled including:
    - VAT Registrations (Articles 10, 11, 12 and VAT Grouping)
    - VAT Documentation (invoices, fiscal receipts, records)
    - Right of Refund (who is to claim what including partial attribution)
    - Taxable Value (How to arrive at the 100%)
    - Tax Point (when to declare a transaction in the VAT Return)
    - Penalties and Interest
    Session 3 – VAT Compliance Obligations
    This session will cover the compilation of the main VAT forms going into detail of which transactions are to be declared in which box/field and when including:
    - VAT Return
    - Form 04
    - Form 05
    - Recapitulative Statement
    - VAT Return Adjustment/Correction Form
    - Intrastat Forms
    Session 4 – VAT Place of Supply rules (including the concepts of taxable and non-taxable persons, place of establishment/fixed establishment, and the applicability of certain exceptions to the general rules)
    Session 5 – VAT Exemptions (including the application certain VAT Exemptions of particular importance such as Insurance and Financial Services, Shipping and Aviation, Immovable Property and Gambling and related services)
    Session 6 – VAT treatment of complex transactions (including triangulation and other complex chain transactions and how these are to declared, cross border trade in services and right of refund and partial attribution in case of mixed activities)

    Target audience

    The Introductory course is ideal both to newcomers in the VAT sphere (who have an opportunity that in just 3 sessions they can get a very good theoretical and practical understanding of the main VAT concepts from A to Z) and also to more experienced staff (accountants, lawyers, financial professionals, accounting students, financial staff) who have been working in the VAT sphere for a number of months/years (who may need to brush up their technical knowledge in an intensive manner or fill in certain gaps and clarify certain issues relating to certain transactions).
    The Advanced  course is intended for those practitioners, professionals, students and accounting staff who already have a basic knowledge of VAT and want a more in-depth understanding of some of the most applicable and important VAT provisions.

    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

    18 Hours Core (Full course)
    CPE hours will be allocated according to the attendance of the events.

    WEBINAR 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.




    • 11 Feb 2021
    • 13:30 - 16:45 (UTC+01:00)
    • Online Webinar
    Register
    Registration Time: 13.15
    Sessions Time: 13.30 - 16.45 including a 15-minute break
    Speaker: Dr. Robert Attard
    Venue: Online Webinar
    Depending on the COVID-19 situation, CPE might be held face to face. 
    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

    Background Information


    The seminar will discuss provisions in the Criminal Code relevant to the Accountancy Profession with a particular focus on aspects of financial crime

    Objectives of the session

    To introduce the audience to basic criminal law rules relevant to the accountancy profession

    TOPICS ON THE AGENDA

    • The Concept of Crime & Contravention
    • The Constitutional Concept of Criminal Charge
    • Salient provisions in the Criminal Code
    • Criminal Procedure 

    Target Audience

    MIA members, non-members and students

    Speaker's Profile

    Robert is Partner and Tax Policy Leader, EY, Central & South East Europe, a tenured senior lecturer at the University of Malta, a fellow of GREIT and member of the European Association of Tax Law Professors. In the IBFD’s 2015-2017 General Report on the Protection of Taxpayers’ Rights he was described as a well-known authority broadly experienced in the practical protection of taxpayers’ rights and a prominent member of the legal practice. Having served as a panellist at the 2015 IFA Congress he forms part of a study group of the International Law Association on the “Protection of Taxpayers’ Rights” (co-chaired by Advocate General Juliane Kokott and Pasquale Pistone) and is also a member of the Supervisory Council of the IBFD/IFA’s “Observatory on the Protection of Taxpayers’ Rights”. He has served as Visiting Professor at the University of Ferrara paying lecturing/speaking visits at Queen Mary (University of London), CTL (University of Cambridge), Salerno (with Wirtshaftsuniversitat Wien and Naples II) and the University of Palermo. The Maltese Court of Appeal has described him as a leading commentator on tax law referring to his publications in its judgements. Robert developed a detailed knowledge of tax aspects of the European Convention on Human Rights drafting submissions in cases filed against France, the Netherlands, Bulgaria and Malta. Robert is a published author on tax law publishing articles in European Taxation, EC Tax Review and the British Tax Review. He has contributed to several publications including a book published by Hart Publishing, 3 books published by the IBFD and several books published by the MIM. Philip Baker remarks that ‘Single-handedly, Robert is generating the literature which explains the structure and nuances of the system in Malta. One wishes other countries had similar authors who could write similarly enticing books to explain their tax codes.” Robert has argued most of Malta's leading tax cases including landmark judgments John Geranzi v. PM (right to justice within a reasonable time), Zahra v. PM (non bis in idem), Farrugia v. PM (taxation as a violation of the right to property) and Case 160 of 2012 (tax transparency).

    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.


    • 12 Feb 2021
    • 09:15 - 12:30 (UTC+01:00)
    • Online Webinar
    Register
    Registration Time: 09.00
    Sessions Time: 09.15 - 12.30 incl 15min break
    Speaker: Mr Silvan Mifsud
    Venue: Online Webinar
    Depending on the COVID-19 situation, CPE might be held face to face. 
    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

    Synopsis

    In today’s world of extreme uncertainty, the need for proper scenario planning has increased. Hence the heightened need to step up your skills related to planning, budgeting and performance measurement. Skills related to techniques linked to both traditional financial planning tools and more sophisticated concepts for measuring and reporting performance.

    Background Information

    Many run with the idea that budgeting & forecasting is the sole responsibility of the accounts team or CFO. It is not. It is a company wide effort and needs everyone’s input and support. Moreover there is a distinction between budgeting and forecasting, which is important to keep in mind. At the end of the day, doing a solid forecasting process will help to link Strategic Planning to all the uncertainty surrounding a business.

    Objectives of the Session

    • Gain a 360 degree look at budgeting using various techniques
    • See the difference between budgeting and forecasting
    • Understand how forecasting is linked with strategic planning, using various techniques
    • Understand that beyond numbers and techniques both a budgeting and forecasting process depends on gaining buy-in from all involved to make both processes successful. 

    Topics on the Agenda


    1. Budgeting within a strategic framework
    2. Building a robust budgeting process
    3. Ensuring managers buy-in in the budgetary processes
    4. A practical guide to developing budgets
    5. Common budgeting approaches (e.g. Incremental, value-based, zero-based, Activity based)
    6. Difference between Budgeting and Forecasting
    7. Forecasting techniques (moving average, regression analysis)
    8. Tracking budget performance with variance analysis
    9. Applied budgeting tools and techniques (Excel, pivot tables)   

    Target audience

    Line Managers, Financial Controllers/CFOs, CEOs, Managing Directors, Sales Managers, Purchasing Managers, Cost Accountants.

    Speakers 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 Hour Core

    WEBINAR 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.


    • 23 Feb 2021
    • (UTC+01:00)
    • 25 Feb 2021
    • (UTC+01:00)
    • 2 sessions
    • Online Webinar
    Register
    Registration Time:13:15
    Sessions Time: 13:30 - 16:45
    Speaker: Mr John Debattista and Mr. Paul Zammit
    Venue: Online Webinar
    Depending on the COVID-19 situation, CPE might be held face to face. 
    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €80.00
    Non-MIA Members: €150.00
    Retired Members: €40.00
    Students: €60.00

    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.

    Topics on the agenda

    1. Classification of financial instruments under IFRS and GAPSME.
    2. Measurement of financial instruments under IFRS and GAPSME.
    3. A discussion of IFRS 9’s impairment model, for non-financial institutions.
    4. The measurement of debt and equity instruments – special considerations.
     

    Objectives of the sessions

    This 6-hour seminar, split over two days, aims to provide attendees with a sound foundational understanding of financial instruments under both frameworks, in terms of classification, recognition, initial measurement, subsequent measurement and derecognition.

    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.
    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. 

    Target Audience

    The training course is specifically targeted to accounting professionals and students, especially those who are pursuing or intend to pursue a career in audit or financial reporting.

    EVENT CPE COMPETENCES

    6 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.


    • 24 Feb 2021
    • 13:30 - 16:45 (UTC+01:00)
    • Online Webinar
    Register
    Registration Time: 13.15
    Sessions Time: 13.30 - 16.45 including a 15-minute break
    Speaker: Dr Paul Gonzi, Dr Thomas Bugeja and Dr Mattea Pulliccino
    Venue: Online Webinar
    Depending on the COVID-19 situation, CPE might be held face to face. 
    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €40.00
    Non-MIA Memers: €75.00
    Retired Members: €20.00
    Students: €30.00

    Background Information 

    The session will delve into current and topical employment law issues and matters, which employers are faced with on a day-to-day basis. The session will highlight the most common risks and pitfalls, and will explain the most appropriate and legally-compliant ways in which management should deal with such matters. Practical reference will be made to recent decisions of the Maltese Courts and Tribunals which provide authoritative guidance on the subject.

    Objectives of the session

    The session aims to create awareness regarding basic employment law rules and regulations, and managerial-risks which arise on a day-to-day basis, making reference to case law of the Maltese Courts and Tribunals.

    Topics on the agenda

    • Employment law principles, 
    • Redundancy, transfer of business, 
    • Unfair dismissal

    Target Audience

    Accountants and auditors involved in management, legal and HR matters

    Speaker's Profile

    Dr Paul Gonzi is a partner at Fenech & Fenech Advocates heading the Employment Law and Data Protection law departments of the Firm. Paul has practiced in these areas for 13 years as legal advisor and litigator after obtaining his LLM Masters at Queen Mary University of London in 2007. Paul contributes to several international publications, lectures in the various practice areas as well as sits as an examiner within the Faculty of Law at the University of Malta. He is the Secretary of the Malta Employment Lawyers Association and is a member of the Maltese Bar association. Paul’s experience involves assisting both employers and employees in employment disputes, advising on employment restructuring, and has acted on issues involving unions, as well as collective bargaining.
    Dr Thomas Bugeja is a Senior Associate within the International Practice department at Fenech & Fenech Advocates with more than 6 years of working experience within the Firm. Thomas is a Malta-warranted lawyer with experience in Employment, Commercial, Technology, Media & Telecoms (TMT), and Competition law matters and advises commercial clients in a variety of sectors and industries, as well as representing them in litigation related to his areas of expertise in the Maltese Superior Courts and Tribunals. Thomas represents a number of employers and employees in the Industrial Tribunal and the Superior Maltese Courts in unfair dismissal claims, employment claims and commercial litigation and is a frequent speaker at Employment Law conferences and training courses.
    Dr Mattea Pullicino is an Associate in the Employment Law Department within the International Practice department at Fenech & Fenech Advocates. Mattea is a Malta-warranted lawyer with experience in Employment and Data Protection & Privacy Law matters and advises clients in a variety of sectors and industries. Mattea also represents a number of clients, both employers and employees, before the Maltese Superior Courts and Tribunals mainly in relation to Employment 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.


    • 2 Mar 2021
    • 13:30 - 16:45 (UTC+01:00)
    • Online Webinar
    Register
    Registration Time: 13:15
    Sessions Time: 13:30 - 16:45  including a 15-minute break
    Speaker: Mr Timothy Borg Olivier & Mr Chris Bergedahl
    Venue: Online Webinar
    Depending on the COVID-19 situation, CPE might be held face to face. 
    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

    BACKGROUND INFORMATION

    The Anti-Tax Avoidance Directives were implemented into domestic legislation by virtue of the ATAD Implementation Regulations on the 1st of January 2019 and have introduced into local legislation a number of novel concepts including CFC legislation, interest limitation rules, exit taxation rules and rules to deal with hybrid entities and instrument. The Commissioner for Revenue has recently issued guidance aimed at clarifying the application of the aforementioned rules.

    OBJECTIVES OF THE SESSION

    This session shall revisit the provisions of the ATAD Implementation Regulations in light of the recently issued guidance, providing technical guidance and practical input on the application of the rules.

    TOPICS FOR THE SESSION

    • CFC legislation
    • Exit Taxation
    • Interest limitation rules
    • Anti-Hybrid Rules

    TARGET AUDIENCE

    Practitioners  providing tax advisory services or assistance in the computation of annual tax returns.

    SPEAKER'S PROFILE

    Christopher Bergedahl:
    Christopher is a Manager within Deloitte Malta's international tax service line. Christopher provides support in both local and foreign client engagements within the team.
    In 2017 Christopher 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 also holds a Doctor of Laws (L.L.D) degree from the University of Malta. He has been admitted to the Maltese Bar and is an Associate Member of the Malta Institute of Taxation.
    Timothy Borg Olivier:
    Timothy is a manager within Deloitte Malta’s international tax and legal department. Timothy obtained a Masters in International Taxation law from the International Tax Centre, University of Leiden and was also a teaching assistant within the same programme. At Deloitte, Timothy assists clients on cross-border transactions and his main focus is on clients operating within the online gaming industry. Timothy has been monitoring developments in connection with the taxation of the digitalised economy.

    EVENT CPE COMPETENCES

    3 Hours Core

    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.


    • 9 Mar 2021
    • 13:30 - 15:30 (UTC+01:00)
    • Online Webinar
    Register
    Registration Time: 13:15
    Sessions Time: 13:30 - 15:30  no break time 
    Speaker: Mr Matthew Zampa and Mr Brandon Gatt
    Venue: Online Webinar
    Depending on the COVID-19 situation, CPE might be held face to face. 
    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

    BACKGROUND INFORMATION

    The dramatic increase in global cross-border trading of goods has given rise to a parallel increase in companies established in Malta operating in this sector. This in turn, has increased the demand for professional advisory and compliance services in this particular field of VAT.

    OBJECTIVES OF THE SESSION

    During the course of this session we will go through a number of transactions connected with supplies of goods with a view to determining the correct VAT treatment thereof. A methodical approach will be applied for the purposes of ensuring that all facts in relation to the relevant supplies are extracted correctly.

    TOPICS FOR THE SESSION

    • VAT Basic Definitions
    • Nature of transactions (Specifically to Goods);
    • Place of Supply of Goods (General / Specific Rules);
    • Exemptions related to Goods;
    • VAT Compliance obligations

    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

    Matthew Zampa: Co-Founding Partner, has been specializing in VAT since 2008 and has been involved in VAT assignments both within and outside Malta. He is a member of the Malta Institute of Accountants and the Malta Institute of Taxation and is respectively a member of the MIA Tax Committee and MIT Indirect Tax Committee, apart from part-time lecturing on VAT at both institutions. Last year, Matthew successfully completed the “Expert in EU VAT” degree which is administered and awarded by the VAT Forum, an international partnership of indirect tax specialists, established in Belgium.
    Brandon Gatt a Certified Public Accountant in possession of an ACCA degree, has been in the profession for the past six years. He has been specialising in VAT since 2016 and is currently leading the VAT Compliance division at Zampa Debattista. He is now reading for the EU VAT Expert Degree, provided by VAT Forum; a partnership of International VAT experts. Brandon, also provides in-house training to established companies within and outside Malta. He is a lecturer with Malta Institute of Taxation and ZD Academy and he also lectures the ACCA Advanced Taxation (VAT).

    EVENT CPE COMPETENCES

    2 Hours Core

    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.


    • 11 Mar 2021
    • 13:30 - 15:30 (UTC+01:00)
    • Online Webinar
    Register
    Registration Time: 13:15
    Sessions Time: 13:30 - 15:30  no break time 
    Speaker: Mr Matthew Zampa and Mr Brandon Gatt
    Venue: Online Webinar
    Depending on the COVID-19 situation, CPE might be held face to face. 
    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

    BACKGROUND INFORMATION

    Different types of services carry different VAT treatment and therefore, it is pertinent that the nature of the services is identified correctly in order to ensure the respective VAT treatment is analysed correctly. Services range from a simple consultancy service to a digital service, to a hiring of means of transport, to a hiring of immovable property and so on and so forth.

    OBJECTIVES OF THE SESSION

    During the course of this session we will go through a number of transactions connected with supply of services with a view to determining the correct VAT treatment thereof. A methodical approach will be applied for the purposes of ensuring that all facts in relation to the relevant supplies are extracted correctly.

    TOPICS FOR THE SESSION

    • VAT Basic Definitions;
    • Different types of Services;
    • Place of Supply of Services (General Rules / Specific Rules);
    • Reverse Charge Mechanism;
    • VAT Compliance Obligations;

    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

    Matthew Zampa: Co-Founding Partner, has been specializing in VAT since 2008 and has been involved in VAT assignments both within and outside Malta. He is a member of the Malta Institute of Accountants and the Malta Institute of Taxation and is respectively a member of the MIA Tax Committee and MIT Indirect Tax Committee, apart from part-time lecturing on VAT at both institutions. Last year, Matthew successfully completed the “Expert in EU VAT” degree which is administered and awarded by the VAT Forum, an international partnership of indirect tax specialists, established in Belgium.
    Brandon Gatt: a Certified Public Accountant in possession of an ACCA degree, has been in the profession for the past six years. He has been specialising in VAT since 2016 and is currently leading the VAT Compliance division at Zampa Debattista. He is now reading for the EU VAT Expert Degree, provided by VAT Forum; a partnership of International VAT experts. Brandon, also provides in-house training to established companies within and outside Malta. He is a lecturer with Malta Institute of Taxation and ZD Academy and he also lectures the ACCA Advanced Taxation (VAT).

    EVENT CPE COMPETENCES

    2 Hours Core

    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.


    • 12 Mar 2021
    • 09:15 - 12:30 (UTC+01:00)
    • Online Webinar
    Register
    Registration Time: 09:00
    Sessions Time: 09:15 - 12:30  including a 15-minute break
    Speaker: Ms Rachel Falzon
    Venue: Online Webinar
    Depending on the COVID-19 situation, CPE might be held face to face. 
    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

    BACKGROUND INFORMATION

    From digital transformation to remote working and the rise of the GiG economy, multiple changes are impacting organisations. This session gives important historical context to understand why some organisational practices, such as the Performance Management system, are no longer fit for purpose. To inspire, engage and motivate employees now and in future, we should be looking at reimagining some of these outdated practices and changing our mindset.

    OBJECTIVES OF THE SESSION

    By the end of this session, participants will be able to better understand the difference between motivation and engagement, how to create the right conditions that motivate and engage their team and the importance of 'people reading’ and Emotional Intelligence.

    TOPICS FOR THE SESSION

    • Why traditional performance management no longer works
    • Motivation or Engagement? What does your company need and how does this impact performance and the bottom line?
    • What is your multigenerational workforce looking for?
    • Setting the right conditions
    • Nurturing a feedback culture
    • OKR's
    • Coaching for results

    TARGET AUDIENCE

    This session is intended for managers, aspiring managers, team leaders and leaders.

    SPEAKER'S PROFILE

    Rachel Falzon holds an MBA from Henley Business School, University of Reading with a specialisation in HR. She has held positions as Director of Studies, Business Development and Communications Manager, Strategic HR Consultant and Advisory Manager with one of the Big Four.  She currently holds the title of People Performance Consultant and is self-employed. She focuses on HR and L&D with a view to empowering people and futureproofing organisations to become more resilient in the face of modern day challenges and digital disruption through L&D, strategic HR/Business Partnering, change management, design thinking workshop facilitation and coaching. She is a member of the Board of San Anton School.

    EVENT CPE COMPETENCES

    3 Hours Professional

    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.


    • 16 Mar 2021
    • (UTC+01:00)
    • 25 Mar 2021
    • (UTC+01:00)
    • 3 sessions
    • Online Webinar
    Register
    Registration Time: 13:15
    Sessions Time: 13:30 - 16:45 including a 15-minute break
    Speaker: Mr John Debattista and Mr Paul Zammit
    Venue: Online Webinar
    Depending on the COVID-19 situation, CPE might be held face to face. 
    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €120.00
    Non-MIA Members: €225.00
    Retired Members: €60.00
    Students: €90.00

    Background Information

    IFRS 10 ‘Consolidated Financial Statements’ defines consolidated financial statements as “the financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic entity”. This Course will cover both the theoretical and the practical side of consolidations in-depth. See below for a more detailed list of topics.

    Objectives of the Sessions

    The objective of the theoretical part of the session is to equip attendees with the confidence and knowledge that professionals need to possess in order to apply correct judgment when it comes to knowing whether a consolidation is required or not.
    The practical part is devised in such a way that attendees are equipped with the confidence, skills and knowledge that professionals need to possess in order to prepare consolidated financial statements.

    Topics of the agenda

    Theory:

    1. An introduction to consolidation.
    2. The Companies that need to consolidate and the companies that do not.
    3. An overview of Companies Act provisions regulating consolidated financial statements.
    4. A compare and contrast exercise between IFRS and GAPSME.
    5. Resolving conflicts between different laws and regulations.
    6. A sound theoretical foundation before applying the practice, i.e. discussion of concepts and practical applications of notions such as control, goodwill, consolidated retained earnings, the main consolidation adjustments and non-controlling interest (NCI).
    7. Concluding theoretical remarks and summaries.
    Practice:
    8. A series of case-studies illustrating consolidation techniques:
     - Basic consolidation of a fully-owned subsidiary
     - Basic consolidation of a subsidiary that is not fully-owned using the share of net assets method.
     - Basic consolidation of a subsidiary that is not fully-owned using the fair value method.
     - Basic consolidation of a subsidiary that is also a customer.
     - Basic consolidation of a subsidiary that is also a supplier.
     - Basic consolidation of a subsidiary that distributed a dividend.
     - Consolidation of a subsidiary acquired by cash.
     - Consolidation of a subsidiary acquired by deferred consideration.
     - Consolidation of a subsidiary acquired by granting of acquirer’s shares.
     - Consolidation of a subsidiary acquired, of which assets’ fair values differ from carrying amounts.
     - Advanced consolidations: complex structures
     - Advanced consolidations: subsidiaries in foreign currencies
     - Advanced consolidations: impairment issues
     - Advanced consolidations: deferred tax issues
    9. Accounting treatment of step-acquisitions and disposals:
     - Step-acquisitions: from no influence to control
     - Step-acquisitions: from influence to control
     - Step-acquisitions: from control to control
     - Disposals: from control to zero
     - Disposals: from control to no influence
     - Disposals: from control to influence
     - Disposals: from control to control
    10. Relevant presentation and disclosure aspects

    Target audience

    The training course is specifically targeted to accounting professionals and students, especially those who are pursuing or intend to pursue a career in audit or financial reporting.

    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
    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

    9 Hours Core

    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.


    • 24 Mar 2021
    • 09:15 - 12:30 (UTC+01:00)
    • Online Webinar
    Register
    Registration Time: 09:00
    Sessions Time: 09:15 - 12:30  including a 15-minute break
    Speaker: Dr Saman Bugeja
    Venue: Online Webinar
    Depending on the COVID-19 situation, CPE might be held face to face. 
    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

    BACKGROUND INFORMATION

    Participants will be introduced to the role of the company secretary of a Maltese limited liability company. All Maltese limited liability companies are obliged to have a company secretary and at the outset, the lecture will deal with deal with the process of appointment and removal of the company secretary. Participants will be introduced to the primary duties of a company secretary which range from maintaining and updating the company’s books, to the preparation notices and agendas for board meetings and general meetings and ultimately minute taking during such meetings. The focus of the lecture will then shift to the role of the company secretary as advisor to the board of directors on matters relating to corporate governance.

    OBJECTIVES OF THE SESSION

    The objectives of this session is for participants to:
    - Understand the role of the company secretary of a Maltese limited liability company;
    - Appreciate the principal duties of a company secretary of a Maltese limited liability company;
    - Recognise the role of the company secretary as an advisor on matters of corporate governance;

    TOPICS FOR THE SESSION

    - Who is the company secretary?
    - Appointment of company secretary and termination of office
    - Primary duties of the company secretary under the Companies Act
    - The company secretary as advisor to the board of directors
    - Liability of Company Secretary.

    TARGET AUDIENCE

    This session is for persons who will be offering their services to act as company secretaries, corporate service providers and persons wishing to familiarise themselves further with the role of a company secretary of Maltese limited liability companies.

    SPEAKER'S PROFILE

    Saman Bugeja is an Associate at Ganado Advocates, currently working within the firm’s corporate department. Saman assists local and international clients with legal due diligence processes, mergers and acquisition and corporate restructuring. Saman also assists local and international clients with ongoing corporate and commercial work including company formations, general corporate governance and capital restructuring. Before joining the firm’s corporate team, Saman completed a rotation with the investment services and funds department.

    EVENT CPE COMPETENCES

    3 Hours Core

    online 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.


    • 8 Apr 2021
    • (UTC+02:00)
    • 22 Apr 2021
    • (UTC+02:00)
    • 3 sessions
    • Online Webinar
    Register
    Registration Time: 09.00
    Sessions Time: 09.15 - 12.30 including a 15-minute coffee break
    Speaker: Mr Saviour Bezzina
    Venue: Online Webinar
    Depending on the COVID-19 situation, CPE might be held face to face.
    Participation Fees
    MIA Members: €160.00
    Non-MIA Members: €300.00
    Retired Members: €80.00
    Students: €120.00

    Short Synopsis

    The advanced VAT course is a 3 session course targeted towards those who already have a basic knowledge of VAT and want a more in-depth understanding of some of the most applicable and important VAT provisions. Throughout the course specific VAT topics (see Agenda below) will be discussed in a detailed manner (including how the VAT treatment has changed and developed in view of new VAT Department guidelines, EU Regulations and Case Law) for the attendees to be able to build a more extensive knowledge of VAT and hence be in a better position to apply the correct VAT treatment to more complex transactions. Participation and Feedback would be encouraged together with using practical and worked examples to make the sessions much more interesting, useful and relevant for all attendees .

    Background Information

    Whilst with a basic understanding of VAT one can usually deal with most of the transactions a typical taxable person usually enters into, there are certain transactions/situations which require a more in depth VAT understanding due to the non-conventional/complex nature of such transactions including:
    - The determination of whether the customer is to be treated as a taxable person or not and how to determine in which particular location it is established (or has a fixed establishment) for VAT purposes;
    - The applicability of certain exceptions to the general place of supply rules and to which specific services such exceptions apply;
    - The applicability of certain VAT exemptions and which factors need to be satisfied for such VAT exemptions to apply;
    - The VAT treatment of triangulation and other complex transactions and how these are to be declared in the various VAT forms;
    - The right to claim back input VAT in situations where a taxable person is involved in a number of different activities with different right of refunds;
    All the above were the subject of a number of Council Implementing Regulations, VAT Department Guidelines and ECJ Cases which have shaped (and keep shaping) the manner in which such transactions are to be treated for VAT purposes. Throughout the course we will discuss how such developments impacted the VAT treatment of such transactions and how one should arrive at the correct VAT treatment in view of these latest and continuous developments.

    Objectives of these sessions

    The scope of the course is to look at the interpretation of these provisions of general importance both from a domestic perspective (i.e. the interpretation given by the local VAT authorities) and an international perspective (the relevant principles and decisions established by the CJEU – Court of Justice of the European Union and the various Council Implementing Regulations) in such a way to help the attendees arrive at the correct VAT treatment when dealing with such complex transactions (including being aware of which factors will shape and effect the respective VAT treatment).

    Topics on the Agenda:

    Session 1 – VAT Place of Supply rules (including the concepts of taxable and non-taxable persons, place of establishment/fixed establishment, and the applicability of certain exceptions to the general rules)
    Session 2 – VAT Exemptions (including the application certain VAT Exemptions of particular importance such as Insurance and Financial Services, Shipping and Aviation, Immovable Property and Gambling and related services)
    Session3 – VAT treatment of complex transactions (including triangulation and other complex chain transactions and how these are to declared, cross border trade in services and right of refund and partial attribution in case of mixed activities) 

    Target audience

    This course is intended for those practitioners, professionals, students and accounting staff who already have a basic knowledge of VAT and want a more in-depth understanding of some of the most applicable and important VAT provisions.

    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

    9 Hours Core (Full Course)

    CPE hours will be allocated according to the attendance of the events.

    WEBINAR 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.




    • 14 Apr 2021
    • 13:30 - 16:45 (UTC+02:00)
    • Online Webinar
    Register
    Registration Time: 13:15
    Sessions Time:13:30 - 16:45  including a 15-minute break
    Speaker: Dr Saman Bugeja
    Venue: Online Webinar
    Depending on the COVID-19 situation, CPE might be held face to face. 
    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

    BACKGROUND INFORMATION

    Participants will be introduced to the office of a director of a Maltese limited liability company. The lecture will be broadly divided into two parts. The first part of the lecture will deal with the main sources of directors’ duties and obligations arising under the Companies Act, Chapter 386 of the Laws of Malta and the Civil Code, Chapter 16 of the Laws of Malta. The second part of the lecture will then deal with potential liability attaching to directors in the case of any breach of such duties or obligations.

    OBJECTIVES OF THE SESSION

    The objectives of this session is for participants to:
    - Understand the office of a director of a Maltese limited liability company
    - Appreciate the main sources of directors’ duties and obligations under Maltese law;
    - Grasp the basic duties and obligations of a director of a Maltese limited liability company;

    TOPICS FOR THE SESSION

    - Who is a Director?
    - Appointment of a director and termination of office
    - Sources of Directors’ Duties and Responsibilities
    - Duties under the Companies Act
    - Duties under the Civil Code
    - Liability of Directors

    TARGET AUDIENCE

    This session is for persons who will be offering their services to act as directors, corporate service providers and persons wishing to familiarise themselves further with the role of a director of Maltese limited liability companies.

    SPEAKER'S PROFILE

    Saman Bugeja is an Associate at Ganado Advocates, currently working within the firm’s corporate department. Saman assists local and international clients with legal due diligence processes, mergers and acquisition and corporate restructuring. Saman also assists local and international clients with ongoing corporate and commercial work including company formations, general corporate governance and capital restructuring. Before joining the firm’s corporate team, Saman completed a rotation with the investment services and funds department.

    EVENT CPE COMPETENCES

    3 Hours Core

    online 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.


               
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