The Malta Institute of Accountants

M2099 - Meeting with the MIA President: SMP Members Open discussion (Online)

When
14 Jul 2020
15:30 - 17:00 (UTC+02:00)
Location
Online webinar

Registration is closed

Registration Time:15.15
Sessions Time: 15.30 - 17.00
Speaker: Mr. Fabio Axisa

Venue: Online meeting

To join you need to register online through the website.

SMP MIA Members: Free of charge

objectives of the meeting

The MIA president, Mr Fabio Axisa invites all SMPs to speak up and voice their opinion on the current situation effecting the Accounting profession. A number of members have already gotten in touch with the MIA, stating that they are concerned and worried on the future of the Accounting profession.

Target Audience

SMP Members Only

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.

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M2093 - National FDI Screening Office Regulation Q&A Session (Online)

When
16 Jul 2020
09:00 - 10:00 (UTC+02:00)
Location
Online webinar

Register

Registration Time: 08:45
Sessions Time: 09:00 - 10:00
Speaker: Mr. Mario Galea

Venue: Online webinar

To join you need to register online through the website.
MIA Members: €15
Non-Members: €25
Retired Members: €10
Students: €10

Background information & objectives of the session

Regulation (EU) 2019/452 of the European Parliament and of the Council of 19 March 2019 establishing a framework for the screening of foreign direct investments into the Union will be shortly transposed into national law. The implementation of the said Regulation falls upon the recently established National Foreign Direct Investment Screening Office. In order to implement the said Regulation effectively, the said Office has now, in collaboration with different stakeholders, developed an application form which will serve as a notification to the said Office of foreign direct investment from third countries. In all cases where applicants are dealing with companies where the ultimate beneficial owners are third country nationals, this form must be filled in and notified to the said Office for a preliminary assessment.

The objective of this session is to ensure that all those members seeking to register companies in Malta where the ultimate beneficial owner/s is/are third country national/s, are fully conversant with this new procedure.

In order to make the session more effective, you are required to forward any questions to technical@miamalta.org. Places are limited, kindly book your seat at your earliest.

Topics on the Agenda

Briefing on the difference between evaluation and screening process
The application form
Question & Answer Time

Target Audience

Members and Non-Members

Speakers Profile

Previously CEO of Malta Enterprise and Malta Industrial Parks Ltd, with a long career in Economic Development and Investment Promotion. A graduate in Management and in Human Studies respectively from the University of Malta with an MBA (Melit), and a post graduate Master from Turin. Mario also worked at the Malta Council for Science and Technology and at the Malta Olympic Committee. He presently also holds the post of Governor at Education Malta, and Director of the Gozo Fibre Optic Cable Co. Ltd besides of course Chairperson of this office.

EVENT CPE COMPETENCES

1 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.

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M2063 - Reporting requirements under DAC 6 (Online)

When
17 Jul 2020
09:15 - 12:30 (UTC+02:00)
Location
Online Webinar

Register

Registration Time: 09.00
Sessions Time: 09.15 - 12.30 including a 15-minute break
Speaker: Mr Josef Mercieca, Ms Stephanie Bileci & Milena Palikarova
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

DIRECTIVE 2018/822, commonly referred to as the DAC 6, imposes reporting obligation on EU member states and intermediaries (as defined) to report cross border arrangements involving at least one EU Member State wherever the relevant intermediary designs, markets, organises or makes available for implementation or manages the implementation of a reportable cross-border arrangement. The reporting obligation arises wherever the applicable arrangement satisfies at least one of the hallmarks and must be effected within 30 days from the arrangement being available or ready for implementation or began to be implemented, whichever is the earlier.

OBJECTIVES OF THE SESSION:

Provide attendees with an overall summary of the DAC 6 reporting obligations thereby enabling attendees to establish whether they have a reporting obligation for past and future cross border arrangements involvement. The session will explain who is an intermediary, what is a cross border arrangement and when a hallmark is triggered, together with an analysis of the main benefit test. Following the seminar attendees should be in a better position to understand their reporting obligations and applicable deadlines.

Topics on the agenda

Historical analysis of DAC 6
Establishing when a reporting obligation arises through an analysis of the applicable subject persons and definitions
A detailed overview of the hallmark
Reporting obligations and waiver from reporting
Analysis of Malta’s transposition of DAC 6

Target Audience

Accountants, tax lawyers, tax advisors and tax practitioners

Speaker's Profile

Josef Mercieca is a Tax Partner at BDO. Josef holds a first degree in Accounting and has worked with one of the Big Audit firms in Malta for four years, three years of which heading the indirect tax section of the firm. He also acted as the Tax Director for one of the longest established small audit firms for nearly six years where he headed both the direct and indirect tax department.

Josef is a member of the Malta Institute of Accountants (MIA) and the Malta Institute of Management and has lectured and delivered seminars and training on topics relating to VAT, local and international tax on various occasions, both in Malta and abroad. Josef was one of the contributing authors in “Principles of VAT Law” the first-ever local publication on VAT in Malta and regularly authors articles on taxation. He used to lecture Advanced Taxation (P6) and Taxation (F6) with Richard Clarke Academy. He also provides lectures to various institutions and associations. Josef has a broad experience in advising local and foreign clients in the setup of tax-efficient structures, in particular, involving international tax, capital gains tax, property transfer taxed and duty on documents and transfers.

Stephanie Bileci is a Senior Tax Consultant at BDO. Her principle line of business is taxation including tax compliance and providing advice to local and international clients. She also been working in accountancy and financial management during which she held various positions with both local and foreign firms.

Stephanie is a Certified Public Accountant, graduated during the year 2017 and obtained her warrant during the year 2019. She is a member of the Malta Institute of Accountants (MIA) and Association of Chartered Certified Accountant (ACCA) and currently pursuing an Advanced Diploma in Local and International Taxation by the Malta Institute of Taxation (MIT).

Milena Palikarova is an Assistant Tax Manager forming part of the BDO Malta Tax Team. Milena has successfully graduated from the University of National and World Economics, Bulgaria, where she was awarded a Bachelor of Commerce (Hons) degree, majoring in Economy of Commerce. Milena has also successfully completed a Master’s Degree in Business Administration (M.B.A.) and is presently pursuing a diploma in taxation at the Malta Institute of Taxation (MIT).

After graduation, Milena launched her career in Malta, where she began her specialization in the Financial Services Industry. Focusing on the provisions of the Income Tax Act, general taxation issues and advising on financial and tax related matters, Milena has the experience and expertise to assist clients throughout the whole process of setting up tax-efficient structures.

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.

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M2059 – Consolidations – From theory to practical case studies - 2 Session Package (Online)

Start
21 Jul 2020
(UTC+02:00)
End
23 Jul 2020
(UTC+02:00)
Schedule
2 sessions
Location
Online Webinar

Register

Registration Time: 09.00
Sessions Time: 09.15 - 12.30 including a 15-minute break
Speaker: Mr John Debattista and Mr Paul Zammit
Venue: Online Webinar

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

Short Synopsis

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 is split in 2 sessions and the first session will cover the theoretical, legal and regulatory background of consolidations whilst the second session will cover the practical side of consolidations, including a series of case studies of three levels.

Session 1:

Consolidation applicability on the accounting side – the existence or otherwise of control, specific exemptions, the relevance of goodwill and that of NCI.

Consolidation applicability on the legal side – what do the Companies Act, GAPSME and IFRS state?

Discussion of conflicts between national law and accounting frameworks.

Session 2:

Basic level: an in-depth understanding of basic consolidation principles.

Intermediate level: introducing the accounting treatment of the acquisition of a subsidiary.

Advanced level: consolidating with excellence when various complications arise.

See below for a more detailed list of topics.

Background Information

Participants are expected to have a basic understanding of financial reporting and double entry.

Objectives of the Session

The objective 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.

Topics of the agenda

Session 1:

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.

Session 2:

1) Basic Consolidations:
a) Consolidation of a fully-owned subsidiary
b) Basic consolidation of a not fully-owned subsidiary
2) Intermediate Consolidations:
a) Acquisition of subsidiary in cash.
b) Acquisition of subsidiary via deferred consideration.
c) Acquisition of subsidiary with differences between fair value and book values.
d) Step-acquisitions.
3) Advanced Consolidations:
a) Multi-tier structures.
b) Group companies in foreign currencies.
c) Disposals.

Target audience

Accounting professionals and students.

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

6 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.

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M2065 - Anti-Tax Avoidance Directive (ATAD) 2 (Online)

When
22 Jul 2020
09:15 - 12:30 (UTC+02:00)
Location
Online Webinar

Register

Registration Time: 9:00
Sessions Time: 9:15 - 12:30 including a 15-minute break
Speaker: Mr Timothy Borg Olivier & Mr Chris Bergedahl
Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

BACKGROUND INFORMATION

On 24 December 2019, Malta transposed provisions of the ATAD II Directive into local legislation. ATAD II aims to correct mismatch outcomes that result from the implementation of hybrid mismatch arrangements through the introduction corrective mechanisms which shall subsist contemporaneously.

OBJECTIVES OF THE SESSION

This session should give participants an understanding of the situations leading to hybrid mismatch arrangements and should allow participants to understand the application of the corrective mechanisms thereto.

TOPICS FOR THE SESSION

This session shall look into the various situations in which hybrid mismatch arrangements arise and shall explore the application of the corrective mechanisms introduced by virtue of this Directive and their potential implications in practice.

TARGET AUDIENCE

Tax advisors and practitioners

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.

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M2069 - Termination of Employment, Employment Law & Tax Law Considerations (Online)

When
28 Jul 2020
09:15 - 12:30 (UTC+02:00)
Location
Online Webinar

Register

Registration Time: 9:00
Sessions Time: 9:15 - 12:30 including a 15-minute break
Speaker: Dr Robert Attard
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:

The seminar will discuss the basics rules governing employment law matters in Malta focusing on topical issues such as rules on tenure, probation, redundancy, constructive dismissal and leave. In addition the seminar will discuss tax rules pertinent to employment law.

OBJECTIVES OF THE SESSION:

To provide accountants with a basic introduction to employment law and to discuss salient tax rules.

TOPICS FOR THE SESSION:

Part I

An Overview of Employee Rights

Rules Governing Security of Tenure
Rules Governing Wages, Salaries & Other Entitlements
Right to Leave
Shut Down & Forced Leave
Rules Governing Redundancy

Part II

Tax matters pertinent to Employment Law
Liability to Maltese Tax
Tax treaty implications
Fringe benefits
Terminal benefits

TARGET AUDIENCE

Accountants, payroll providers, lawyers, accounting technicians, tax advisors, auditors.

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

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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M2066 - Self-Examination First, Client Integrity Second? Client Acceptance and Continuance Procedures (Online)

When
30 Jul 2020
09:15 - 12:30 (UTC+02:00)
Location
Online Webinar

Register

Registration Time: 09.00
Sessions Time: 09.15 - 12.30 including a 15-minute break
Speaker: Mr Mario P. Galea
Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

Background Information

Ethical thinking cannot be taken for granted and we cannot expect a good ethical environment if we do not first have a strong sense and ambition for doing the right thing ourselves. We cannot expect of others what we are not ready to practise ourselves. We cannot preach ethics if we are not capable ourselves of resisting temptations or self interest decisions. We cannot add ethical value to clients if we do not see ethical value ourselves. We are not delivering anything to society if we play a part in the concealing wrong doing which is diametrically opposite to what the purpose of our profession is, that of reporting and exposing things as they are in the public interest.

Client acceptance and continuance procedures are not yet another obstacle on the way to raising fees. On the contrary they are a tool to protect our practice in its entirety including making honest fees. it is useless to embark into client acceptance and continuance procedures with a set of binoculars aimed at the client without also taking each and every opportunity of every procedure to self examine ourselves. You can use procedures to objectively examine a case or you can use those same procedures to work around objectivity and justify a wrong case.

Above all the maker of a client acceptance and continuance procedure should first be honest and harbour clean intentions to make the exercise worth its while.

Objectives

To instil awareness of the topic

To raise the priority of the topic further up the scale of important things to do

To encourage practitioners in difficulty with the process and the concept

To help practitioners with the process itself

Topics on the agenda

Back to the roots of what we do; why we do it.
Working in the open, accountability and transparency
Respect; towards a client; towards us; self-respect.
The objective of improving society at large with our action
Client acceptance and continuance procedures are not an exercise in discarding clients but in improving the ethical, business and financial environment
The need for a concerted effort by the profession. Easier said than done.
AML; because of the ethical divide
Codes of Ethics; because we turned our back on ethical behaviour

SPEAKER'S PROFILE

Mario P. Galea

A certified public accountant and auditor holding a warrant to practice both as an accountant and an auditor. Currently practising as a business advisor providing oversight and advisory services to businesses and corporations. Serves on boards of directors and the audit committees of various listed companies in the financial and commercial sectors. Mentor and advisor to family businesses. Founder of Ernst & Young in Malta and until June 2012 was Managing Partner and Chairman. Specialised in auditing and assurance which he has practiced for 35 years in Malta and abroad. Lectured in auditing, assurance and professional and business ethics and led several training courses. Speaker at various business and professional conferences in Malta and abroad. Assisted businesses in several areas particularly relating to governance, accounting and systems of control. Served as President of the Malta Institute of Accountants and for many years formed part of the Accountancy Board which is the accountancy profession regulator in Malta. Served on various professional committees in Malta and abroad such as the council of the Federation des Experts Comptables (FEE) in Brussels. Served as Chairman of the Malta Resources Authority. Member of the Ethics and Regulatory committees of the Malta Institute of Accountants in Malta.

Target Audience

Practitioners; from both small and big firms
CEOs
CFOs
Directors
Audit Committee members
Business owners
Investors
Members of the public

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.

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M2097 - Revitalising SME’s through EU Grants and other support measures (Online)

When
31 Jul 2020
09:30 - 11:30 (UTC+02:00)
Location
Online Webinar

Register

Registration Time: 09.15
Sessions Time: 09.30 - 11.30
Speaker: Ms Alison Mizzi
Venue: Online Webinar

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

Background Information

Malta is currently benefiting from over 1 Billion Euro in direct EU funding, hailed as one of the largest economic injections in Malta since Independence. Major investments are currently taking place in key areas such as the environment, transport infrastructure, education and the competitiveness of the private sector.
In parallel Government is also offering measures to ‘support and re-energise businesses and the Maltese economy’.

This session aims to introduce attendees to these funding options and support measures available to local businesses as they seek to improve their market standing. These are even more relevant today as businesses are navigating through the challenges brought about by the COVID-19 reality.

Objectives

The objective of this session is to increase awareness amongst MIA members about EU Grant Schemes and other support measures open to SMEs. During this session Ms Mizzi will discuss these, explaining the benefits of each and what businesses would be eligible for such aid.

This session will aim to discuss and answer the following questions:

What are the funding options available for my business/client?

How can I plan my upcoming investment in line with such grants?

How can I use such grants to increase my competitiveness and profitability?

These questions will be explored in the context of various past successful projects funded through such schemes.

Topics on the agendA

EU grant schemes
EU grants for training
Malta Enterprise Support Measures
COVID-19 support measures

Target Audience

This session is relevant for all professionals, entrepreneurs, local business owners and anyone currently interested in taking their venture to the next level and wants to learn about what funding opportunities the EU and local entities are offering.

SPEAKER'S PROFILE

Alison Mizzi is EU & Business Advisory Director at EMCS and holds an MA in European Studies and Bachelor of Commerce (Hons) in Management, both from the University of Malta.
Alison joined EMCS in 2015 and has since led the EU Funding consultancy team, serving various clients from the public, private and voluntary sectors. She provides consultancy assistance in relation to the identification of the appropriate funding streams available for local organisations both at the local level as well as at an EU level, including ERDF, ESF, EAFRD, Interreg, Grant Schemes for Enterprises, Training Grants, Horizon 2020, Europe for Citizens, Fusion and Malta Enterprise Support Measures.

EVENT CPE COMPETENCES

2 Hours Professional

Webinars TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information, 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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M2089 - Recent developments in the FinTech industry and tax implications (Online)

When
1 Sep 2020
09:15 - 12:30 (UTC+02:00)
Location
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

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.

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M2075 - Technology at the Workplace; Data Protection and Legal Issues (Online)

When
2 Sep 2020
09:15 - 12:30 (UTC+02:00)
Location
Online Webinar

Register

Registration Time: 09.00
Sessions Time: 09.15 - 12:30 (including a 15 minute coffee 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

This session will be delving into the legal issues and latest updates related to the changes brought about by the use of technology and communication tools at the workplace. This includes issues related to teleworking and working from home arrangements, social media use, BYOD (Bring-Your-Own-Device) and communication tools, monitoring of employees, CCTV as well as issues related to privacy and GDPR.

objectives of this session

This session aims to introduce the topics in discussion to the attendees, bringing them up to speed with the latest legal issues and matters which arise in the modern workplace.

TOPICS FOR THE SESSION

Technology
Data Protection
Law
Privacy
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

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.

Show details

M2077 - Duties & Obligations of Company Services Providers (Online)

When
4 Sep 2020
09:15 - 12:30 (UTC+02:00)
Location
Online Webinar

Register

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

Participants will be walking through the current rules and regulations relating to Company Services Providers, the Obligations in terms of AML laws, rules and regulations and the changes which are envisaged following the MFSA consultation Raising the Bar for CSPs.

BACKGROUND INFORMATION

The course will outline the duties and obligations of CSPs from a regulatory as well as AML perspective and will also delve into the details of the MFSA consultation documentation and relevant feedback statements showing a comparison between the original consultation and the final feedback and if the rules will be implemented by the date of the course, the final rule book.

OBJECTIVES OF THE SESSION:

Understanding the duties & obligations of CSPs
Understanding AML requirements
Understanding the need for policies & procedures
Understanding the changes coming into play

TOPICS FOR THE SESSION:

The Current CSP Rules;
The Duties & Obligations of CSPs
The Role of the Compliance Officer;
The Role of the MLRO;
The MFSA consultation document and feedback statement analysis and comparison.

If the new rulebook is issued an overview of this as well.

TARGET AUDIENCE

Company Service Providers, Accountants and Lawyers

SPEAKER'S PROFILE

Nicholas Warren has a strong professional background with over 16 years work experience which complement his qualifications which include a Masters in Strategic Planning, a Bachelor of Commerce (B.Com.) Honours focused in Banking & Finance from the University of Malta, ACCA qualified as well as Certificates in Islamic Finance.
Throughout his career he has focused his attention predominantly towards providing counsel, guidance and consultancy to international clients on the various possibilities presented by Malta as a Financial Services Centre. He commenced his passion for financial services as a manager with the Malta Financial Services Authority, focusing on Professional Investor Funds, UCITS Schemes and Investment Services Licence Holders (MiFID) and has also assumed management positions at two large fund management companies. He expanded his horizons in the fields of banking, payment services and financial institutions, capital markets as well as blockchain.

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.

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M2083 - Inventories (IAS 2) and Construction Contracts (IFRS 15) (Online)

When
10 Sep 2020
09:15 - 12:30 (UTC+02:00)
Location
Online Webinar

Register

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speaker: Ms Roberta West Falzon
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

Synopsis

During this session we will be looking into one of the oldest standards IAS 2 Inventories and how to account for most inventories including the valuation and classification of inventories. The valuation of work in progress on construction contracts falls outside the scope of IAS 2. This will be discussed in the second part of the session where we will be looking into a relatively new standard IFRS 15 Revenue from Contracts with Customers and its impact on construction contracts. This came into effect from 1 January 2018 and it replaced IAS 18 Revenue and IAS 11 Construction Contracts.

BACKGROUND INFORMATION

As from 1 January 2018 construction companies do not have a specific standard to follow any longer but are now required to follow the new revenue standard IFRS 15 Revenue from Contracts with Customers for the recognition of revenue from construction contracts. IFRS 15 provides a five-step model as a guidance for users to determine at what point in time and amount to recognise as revenue.

Objective

This session will provide a refresher of IAS 2 Inventories and an understanding on how to account for construction contracts under the new revenue standard IFRS 15.

TOPICS FOR THE SESSION:

This session will cover the following:

IAS 2
IFRS 15 in relation to construction contracts

Target Audience

The session is primarily addressed to accountants and auditors in the profession or industry.

SPEAKER'S PROFILE

Roberta West Falzon is a certified public accountant and holds a practising certificate in auditing. She graduated in Bachelor of Commerce and Bachelor of Accountancy (Hons) Degrees from the University of Malta and is a fellow member of the Malta Institute of Accountants. Roberta was also awarded the ACCA Diploma in International Financial Reporting. She is a senior audit manager at RSM Malta leading several audit assignments for national and international clients operating in different fields. Roberta also delivers technical and professional training and sits on the MIA Financial Reporting Committee.

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.

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M2061 - Malta’s Tax Accounting System (Online)

When
15 Sep 2020
09:15 - 12:30 (UTC+02:00)
Location
Online Webinar

Register

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

Entities are required, for Malta income tax purposes, to allocate their distributable profits to five tax accounts. Such allocation is typically made on the basis of the profile of the income being generated by that entity.

Tax accounting also has other implications on the taxpayer.

OBJECTIVES OF THE SESSION:

Introduction to the general principles
Determination of the basis of tax account allocation in terms of the primary and secondary allocations
Identification of other implications of tax accounting

TOPICS FOR THE SESSION:

i. Introduction to the general principles
ii. Tax accounting - primary allocations
iii. Tax accounting – secondary allocations
iv. Other implications of tax accounting

TARGET AUDIENCE

Accountants, tax advisors, lawyers and corporate service providers

SPEAKER'S PROFILE

Chris is currently a manager within the direct tax advisory and compliance department at Deloitte Malta. Chris currently focuses mainly on tax advisory engagements mainly relating to shareholder restructuring exercises, mergers and acquisitions (including buyer / vendor due diligence engagements and transactions advisory) as well as tax structuring projects.

Chris has successfully completed the Advanced Diploma in International Taxation and currently also delivers various seminars and lectures during accredited CPE events.

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.

Show details

M2081 - Organising your Internal Audit function to be effective (Online)

When
16 Sep 2020
09:15 - 12:30 (UTC+02:00)
Location
Online Webinar

Register

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

One of the most effective controls top management and a Board of Directors have at their disposal is the Internal Audit Function. Able to provide objective and independent reporting on the status of controls within an organisation, a well tuned and effective IA Function would be relied upon by the Board, external auditors and even regulators for a realistic assessment of the status of an organisation’s control processes. What is important is that the function is independent, knowledgeable about the business and understands controls and above all they can implement an effective risk based approach when organising and planning their audits.

OBJECTIVES OF THE SESSION:

To understand the role of internal audit, different types of IA solutions and how to implement the risk based approach for better effectiveness.

TOPICS FOR THE SESSION:

Introduction to Internal Audit,
The role of Internal Audit,
Types of IA Functions,
Risk Based Approach,
Planning your audits.

TARGET AUDIENCE

External auditors, directors, accountants, auditors, internal auditors, risk managers, C-level management especially those involved in risk and compliance, regulators.

SPEAKER'S PROFILE

Alan has been involved in Internal Audit since 1990 where he started at the Internal Audit Department of Bank of Valletta plc. Alan had evolved into an IT Auditor however he continued to provide outsourced internal audit functions from Deloitte and from Kyte Consultants Ltd where they have an Internal Audit service line specially geared up for the regulated industries such as gaming and finance. Alan is a part time lecturer at the University of Malta where he lectures on IT Auditing.

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.

Show details

M2086 - VAT Considerations in the Finance Industry (Online)

When
18 Sep 2020
09:15 - 12:30 (UTC+02:00)
Location
Online Webinar

Register

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 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

This session will give a detailed walkthrough of the various VAT considerations companies operating in the financial services sector should. The majority of such services are exempt from VAT, however there are other services which may be considered to be debatable, while naturally others which are chargeable for vat purposes. 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 financial services and what is 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 FOR THE SESSION:

Refresher on core principles of VAT
Analysing the VAT activities within scope of the VAT exemption
Looking through the relevant case law within scope of this topic
The right for input VAT deductions and partial attribution
A practical example focusing on this industry

TARGET AUDIENCE

Accountants and tax practioners as well as business owners.

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

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.

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M2090 - Artificial Intelligence in Supply Chain Management (Online)

When
23 Sep 2020
09:15 - 12:30 (UTC+02:00)
Location
Online Webinar

Register

Registration Time: 9:00
Sessions Time: 9:15 - 12:30 including a 15-minute coffee break
Speaker: Ing David J. Dingli
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:

Artificial Intelligence (AI) in Supply Chain & logistics is disrupting the industry as companies can use it to automate their processes so people can focus on more pressing issues to streamline and improve their company’s bottom line. Both small and large enterprises are dabbling in innovations ranging from machine learning to robotics.

AI will not remain a novelty for long. It will soon become a necessity. The performance, accessibility, and costs of AI are now more favourable than ever before thanks to major advances in big data, algorithmic development, connectivity, cloud computing and processing power. Supply Chain & Logistics is exceptionally well placed to take advantage of this, providing a natural framework for implementing and scaling AI, amplifying the human components of global supply chains.

OBJECTIVES OF THE SESSION:

Participants attending the seminar will:

Gather new insights into how AI is transforming logistics and supply chains to achieve competitive advantage
An increased understanding of the impact of AI on logistics and supply chain management as far as costs and performance are concerned
Reviews of the latest thinking on supply chain strategy, planning and execution

TOPICS FOR THE SESSION

The seminar will address the following questions:

What is AI, and what does it mean for your organisation’s Supply Chain?
What best practice examples from other industries can be applied to logistics?
How can AI be used in logistics to reinvent back office, operational, and customer-facing activities?
Brief introduction to Supply Chain Management
What is artificial Intelligence?
Artificial Intelligence in Supply Chain functions
Machine Learning
Examples of Artificial Intelligence in Supply Chain
Impact of AI on the job Market

Target Audience

Senior Supply Chain Managers and Executives looking at thought leadership of their own supply chain
Junior Supply Chain Executives, helping to bring them up to speed with the latest thinking on AI
Marketing, customer service and manufacturing managers and directors who are seeking supply chain integration or who need to understand the impact of supply chain AI decisions upon their company's performance

SPEAKER'S PROFILE

David is the Managing Consultant of Resource Productivity Consulting Services, (R.P.C.S.). Formed in the year 2000, his consulting practice specializes in Strategic Development, Operations Management and Human Resource Management while the corporate training arm focuses on management development programs on a broad range of topics. He has consulted & provided training in private manufacturing & service organisations as well as Government bodies.

David is also an Assistant Professor with The Maastricht School of Management (MsM), Maastricht, The Netherlands, and lectures at MBA level in: Operations Management, Global Supply Chain Management, Strategic Management, Entrepreneurship, Leadership & Change, Knowledge Management & Business Intelligence.

His international experience over the past 20 years working with MsM, reaches out to 29 countries, in South America, Africa, Europe, The Middle East and Asia. Throughout his career he has delivered lectures and corporate training to over 5000 managers from more than 50 countries.

David also occupies the position of Human Resource Executive at Dhalia Real Estate Services andis also a registered ISO9000 internal quality auditor.

David had previously worked as the Secretary General of The Malta Institute of Management and as an Industrial Engineer with Medwear Clothing Ltd.

He has been a guest speaker at various conferences and seminars both locally and Internationally.

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.

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M2070 – Tax Treatment of IP (Online)

When
29 Sep 2020
09:15 - 12:30 (UTC+02:00)
Location
Online Webinar

Register

Registration Time: 9:00
Sessions Time: 9:15 - 12:30 including a 15-minute coffee break
Speaker: Dr Robert Attard
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:

Laws governing Copyright, Trademark, Tradenames, Patents, Designs and Models of Manufacture have evolved very rapidly and laws protecting and taxing IP have become more and more sophisticated. The rise of the digital economy has created new challenges and the seminar will discuss some of the most recent developments.

OBJECTIVES OF THE SESSION:

To provide a basic introduction to Maltese laws governing intellectual property and provide a general overview of the direct and indirect tax treatment of intellectual property.

TOPICS FOR THE SESSION

- The Legal Concept of Intellectual Property
- General Overview of Laws Governing Intellectual Property
- Tax Treatment of Intellectual Property (Maltese Rules)
- Tax Treatment of Intellectual Property (International Tax Rules)

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

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.

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M2080 - Substance Over Form Under IFRS (Online)

When
30 Sep 2020
09:15 - 12:30 (UTC+02:00)
Location
Online Webinar

Register

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

Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

BACKGROUND INFORMATION

Substance over form is an accounting concept which means that the economic substance of transactions and events must be recorded in the financial statements rather than just their legal form in order to present a true and fair view of the affairs of the entity. This ensures that the financial statements give a complete, relevant, and accurate picture of transactions and events.

OBJECTIVES OF THE SESSION:

This 3-hour course will provide attendees with a practical insight. The concept of substance over form will be illustrated via examples pertaining to revenue and leases. The current IFRS standards relating to revenue and leases are new. During this seminar, the provisions in the new standards relating to substance over form will be compared to the superseded standards. The superseded standards remain relevant to the Maltese reality, not only for preparers of backlogs of financial statements, but also because GAPSME resembles the superseded IFRS standards.

TOPICS FOR THE SESSION:

Substance Over Form – Leases
Substance Over Form – Revenue

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

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.

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M2054 - VAT Treatment of E-Commerce - 2021 updates (Online)

When
1 Oct 2020
12:15 - 16:45 (UTC+02:00)
Location
Online Webinar

Register

Registration Time: 12:00
Sessions Time: 12:15 - 16.45 including a 30-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 (The Institute is now accepting Paypal)
MIA Members: €55.00
Non-MIA Members: €100.00
Retired Members: €25.00
Students: €40.00

Short synopsis

Given the ever-growing importance and relevance of E-commerce in today’s business world the EU felt the need to simplify the VAT rules regulating such a sector/mode of transacting with a view to both make it simpler for the various parties transacting to comply properly with the respective VAT obligations, and the same time shifting the VAT chargeability to the country of destination/consumption whilst ensuring that all VAT due is collected in a timely and appropriate manner in its entirety. In the VAT sphere this being termed as the e-commerce package and it will bring about major changes in the VAT treatment of various transactions dealing with E-commerce. Hence it is of paramount importance for all those operating in this sector in one way or another, to be aware of what changes will be coming into effect, what impact these will have on the VAT treatment of the impacted transactions and what needs to be done to ensue proper VAT compliance and applicability. All of these will be covered throughout this session.

Background Information

The EU aims at simplifying VAT obligations for companies carrying out cross-border sales of goods or services (mainly online) to final consumers and to ensure that VAT on such supplies is paid correctly to the Member State of the customer, in line with the principle of taxation in the Member State of destination. The Commission proposed EU legislation in this area in two stages. The first measures entered into force in 2015 and covered telecommunications, broadcasting and electronic services. The second package of measures was adopted by the Council in December 2017 and included new rules for distance sales of goods as well as for any type of service supplied to final customers in the EU. The latter measures, also referred to as ‘the VAT e-commerce package’ are set to apply from 1 January 2021. Throughout the session will shall be looking at all these VAT changes in details and determine which VAT treatments will change and how.

Objectives of this session

The scope of the session will initially be to discuss the rationale for such changes (including making reference to the various directives, regulations and other legal documents from which such changes emerge). As part of the introduction of the session we shall also briefly revisit the 4 changes which came into effect in 2019 and then move on to focus in detail on the 2021 changes as listed above.

Reference will be made to which type of transactions will be impacted and how with the use of practical examples which will explain both the technical aspect of the changes (the basis on which the VAT treatment will change due to the amendments/additions to the wording of the various provisions in the legislation) and well as the practical changes (the manner in which such transactions will have to start being declared by the various involved parties, including new obligations which various parties will be exposed too, as well as opportunities which may lead to less onerous compliance obligations for others).

Questions from attendees will be encouraged to make the session more relevant for participants.

Topics on the Agenda:

Introduction
2019 Changes
2021 Changes
- B2C supplies of services (other than TBE services)
- Intra EU Distance Sales of Goods
- Domestic supplies of goods facilitated by electronic interfaces
- Distance sales of goods imported from third countries (maximum €150)

Target audience

Accounting and Tax Practitioners and other accounting staff dealing with the vat treatment of E-commerce

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

4 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.

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M2085.1 - Accounting under IFRS – IAS 37 (Online)

When
5 Oct 2020
13:00 - 14:00 (UTC+02:00)
Location
Online Webinar

Register

Registration Time: 12.45
Sessions Time: 13:00 - 14:00
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: €15.00
Non-MIA Members: €25.00
Retired Members: €10.00
Students: €10.00

SYNOPSIS

IAS 37 Provisions, Contingent Liabilities and Contingent Assets outlines the accounting for provisions, together with contingent assets and contingent liabilities.

During this training session the participants will obtain a comprehensive understanding of the detailed requirements of these standards.

Background Information

IAS 37 Provisions, Contingent Liabilities and Contingent Assets outlines the accounting for provisions (liabilities of uncertain timing or amount), together with contingent assets (possible assets) and contingent liabilities (possible obligations and present obligations that are not probable or not reliably measurable). Provisions are measured at the best estimate of the expenditure required to settle the present obligation, and reflects the present value of expenditures required to settle the obligation where the time value of money is material.

Objectives of the Session

By the end of the training session the participants will obtain an understanding of the:

definitions of a provision, contingent liability and contingent asset, and the recognition, measurement and disclosure requirements of such under IAS 37.

Topics on the Agenda

IAS 37 Provisions, Contingent Liabilities and Contingent Assets

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 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

1 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.

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M2085.2 - Accounting under IFRS – IFRS 5 (Online)

When
6 Oct 2020
13:00 - 14:00 (UTC+02:00)
Location
Online Webinar

Register

Registration Time: 12.45
Sessions Time: 13.00 - 14.00
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: €15.00
Non-MIA Members: €25.00
Retired Members: €10.00
Students: €10.00

SYNOPSIS

IFRS 5 Non-current Assets Held for Sale and Discontinued Operations outlines how to account for non-current assets held for sale (or for distribution to owners).

During this training session the participants will obtain a comprehensive understanding of the detailed requirements of these standards.

Background Information

IFRS 5 Non-current Assets Held for Sale and Discontinued Operations outlines how to account for non-current assets held for sale (or for distribution to owners). In general terms, assets (or disposal groups) held for sale are not depreciated, are measured at the lower of carrying amount and fair value less costs to sell, and are presented separately in the statement of financial position. Specific disclosures are also required for discontinued operations and disposals of non-current assets.

Objectives of the Session

By the end of the training session the participants will obtain an understanding of the:

definitions and classification criteria of non-current assets (or disposal groups) as held for sale, and the measurement, presentation and disclosure requirements of such under IFRS 5.

Topics on the Agenda

IFRS 5 Non-current Assets Held for Sale and Discontinued Operations

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 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

1 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.

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M2085.3 - Accounting under IFRS – IFRS 8 (Online)

When
7 Oct 2020
13:00 - 14:00 (UTC+02:00)
Location
Online Webinar

Register

Registration Time: 12.45
Sessions Time: 13.00 - 14.00
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: €15.00
Non-MIA Members: €25.00
Retired Members: €10.00
Students: €10.00

SYNOPSIS

IFRS 8 Operating Segments requires entities with publicly traded securities to disclose information about their operating segments, products and services, the geographical areas in which they operate, and their major customers.

During this training session the participants will obtain a comprehensive understanding of the detailed requirements of these standards.

Background Information

IFRS 8 Operating Segments requires entities with publicly traded securities to disclose information about their operating segments, products and services, the geographical areas in which they operate, and their major customers. Information is based on internal management reports, both in the identification of operating segments and measurement of disclosed segment information.

Objectives of the Session

By the end of the training session the participants will obtain an understanding of the:

information to be disclosed in terms of IFRS 8 to enable users of the financial statements to evaluate the nature and financial effects of the business activities an entity engages in and the economic environments in which it operates.

Topics on the Agenda

IFRS 8 Operating Segments

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 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

1 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.

Show details

M2012 - Non Current assets under IFRS (Online)

When
13 Oct 2020
13:30 - 16:45 (UTC+02:00)
Location
Online Webinar

Register

Registration Time: 13.15
Sessions Time: 13.30 - 16.45 including a 15-minute coffee break
Speaker: Mr Kevin Vassallo
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

A Non-current asset is a resource whose value is expected to be recovered over a period of more than 12 months through use or through sale within the next 12 months after reclassification under IFRS 5. Non-current assets include Property, Plant and Equipment under IAS 16, Intangible Assets under IAS 38, Investment Property under IAS 40, Biological Assets under IAS 41, Tax Assets under IAS 12 and Financial Assets under IFRS 9.

Objectives of the Session

The seminar will serve to highlight the similarities and the differences in the accounting rules of recognition, measurement, presentation and disclosure under the relevant standards for tangible, intangible, financial and tax assets together with the re-classification rules of IFRS 5 for assets that were held for use and are henceforth held for sale.

Target audience

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

Speakers profile

Kevin Vassallo is a certified public accountant with practical experience in financial markets, risk management and internal auditing. He has been working in the banking industry for the past 30 years and is currently Head of Projects and Treasury at the Malta Development Bank. He previously held executive posts at the Central Bank of Malta and the MFSA. He is also an ACCA lecturer in corporate financial reporting.

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.

Show details

M2038 - Fundamentals of Change Management (Online)

When
14 Oct 2020
09:15 - 12:30 (UTC+02:00)
Location
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

Management is not only about managing processes and operations. With the level of current and future disruption, managers will also need to drive and implement change in an organisation. In fact, it is possible argue that going forward, all management will be Change Management.

objective of the session

By the end of this session, participants will get a better understanding of Change Management in the context of managing the people side of change. We will look at the different types of changes that may occur within an organisation, how change impacts people and some tools and techniques to manage employee engagement and encourage adoption of the proposed changes during the change process. There will be the opportunity for practical application of some change management tools.

Topics on the agenda

Fundamentals of Change Management
Tools and concepts underpinning a Change Management initiative

TARGET AUDIENCE

Individuals who may need to hone their skills in Change Management either for personal enrichment or on-the-job application.

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

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.

Show details

M2095 - Building the right portfolio to meet your investment objectives (Online)

When
16 Oct 2020
13:30 - 16:45 (UTC+02:00)
Location
Online Webinar

Register

Registration Time: 13.15
Sessions Time: 13.30 - 16.45 including a 15-minute coffee break
Speakers: Mr. Gabriel Mansueto and Mr. Colin Vella
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

Portfolio management is the art and science of making decisions about investment mix and policy, matching investments to objectives, asset allocation for individuals and institutions, and balancing risk against performance.
Distinguishing between speculative trading and investing based on fundamentals is crucial to understand, while also addressing the impact of different behavioural biases on rational investment decisions.
Starting off with the risk-reward characteristics of the different investment asset classes that exist, by the end of this presentation, one should achieve a better understanding of how best to manage a portfolio in line with a person’s individual’s needs and circumstances.

Objectives of the Session

To understand the main risk-reward profiles of equities vs other major asset classes
To understand the factors which contribute towards volatility in equity markets
Learn why equities are a good long term hedge against inflation
Learn about emotional and cognitive biases when investing in equities
To understand the differences between speculative and fundamental trading
To see the benefits and costs of trading on your own vs portfolio management

Topics on the Agenda

Building an investment portfolio
Speculative vs. fundamental trading
Behavioral biases
Volatility
Equities and inflation
Trading on your own and portfolio management

Target audience

Individuals who may need to enhance their investment knowledge and want to understand what considerations investors should make when investing on their own or through portfolio management.

Speakers profile

Gabriel Mansueto joined Jesmond Mizzi Financial Advisors Ltd as an assistant investment advisor in 2009 and one year later was given the role of trader on the Malta Stock Exchange. He completed the CeFA qualification which led him to the role of investment advisor and he is now Head of Investment Advisors. He graduated with an honours degree in Economics in 2009 and later completed a Master’s degree in Banking and Finance from the University of Malta. Gabriel managed the B’Kara Branch and is now responsible for managing the team of investment advisors and traders. His areas of specialisation include providing investment advice on fixed income and multi-asset investing.

Colin Vella has been working within the financial services sector for the past seven years and joined the investment advisory team at Jesmond Mizzi Financial Advisors Limited in 2013. He is now Head of Wealth Management. He graduated with an honours degree in Banking and Finance from the University of Malta in 2013 and obtained his Chartered Financial Analyst designation in 2017. Colin has been primarily focusing on providing investment advisory and portfolio management services to high net worth investors and corporate clients. His role entails the structuring of investment portfolios in line with their risk profile and investment objectives.

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.

Show details

M2084 - Insurance Law and insurance risk and capital Management (Online)

When
20 Oct 2020
13:30 - 16:45 (UTC+02:00)
Location
Online Webinar

Register

Registration Time: 13.15
Sessions Time: 13.30 - 16.45 including a 15-minute coffee break
Speaker: Mr Raymond Micallef
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 CPE training will provide the participant with the basics of an Enterprise Risk Management Process, starting with the different methodologies used for Risk Identification, followed by Risk Assessment and Analysis, Mapping, Risk Mitigation and follow - ups.

It will continue onto Risk Governance, explaining the set up in an organization, Risk Ownership, Risk Reporting. This extends to Policies such as the Risk management and Risk Appetite Policies. The five Macro Risks Categories of Strategic - Business Risk, Operational Risk, Credit Risk, Market Risk and Underwriting Risk are introduced.

Risk Category and particularly relevant to an Insurance Organisation identified and explained, discussing a number of case studies in the process and examples of internal controls mitigating them. The programme is mainly based on the COSO framework for Risk Management, giving students first hand experiences of risks and also introducing Solvency II, the new Insurance Legislation.

OBJECTIVES OF THE SESSION

By participating fully in this CPE event, participants will be able to:

Understand risk plots ;
Understand risk governance and the reporting structures in an organisation;
Appreciate the different sources of risk and the possible influences they may have on an Insurance organisation ;
Understand the importance of Internal controls ;
Comprehend the importance policies, procedures, process manuals ;
Have a broad idea of the Solvency II requirements.

Target audience

This CPE Event will be of benefit to Accountants, Auditors, Entrepreneurs, Practitioners, 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 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.

Show details

M2076 - DLT Assets, VFA Regulation & Legal Implications for VFA services (Online)

When
22 Oct 2020
13:30 - 16:45 (UTC+02:00)
Location
Online Webinar

Register

Registration Time: 13.15
Sessions Time: 13.30 - 16.45 including a 15-minute coffee break
Speaker:Dr Wayne Pisani
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

The session will provide a broad overview of the tax and regulatory aspects in the application of distributed ledger technology (DLT) to the financial world.

Background Information

Malta embarked on a path to be a pioneer in providing regulatory clarity in the application of distributed ledger technologies (DLT) such as blockchain, the technology behind cryptocurrencies of the likes of bitcoin and ether. To this end, the Commissioner for Revenue issued guidelines on taxation in relation to DLT assets, complementing the regulatory certainty introduced by the Virtual Financial Assets Act.

The session is intended to introduce the audience to the types of DLT assets by reference to the better-known world of crowdfunding and ancillary regulatory aspects.

This will be followed by an overview of matters relating to taxation of virtual financial assets in light of European Union direct and indirect tax principles, taking into consideration the approach taken by the Maltese Commissioner for Revenue in its guidelines intended to clarify the taxation of DLT Assets under the Income Tax Act, the VAT Act and the Duty and Documents and Transfers Act, and initiatives adopted by other jurisdictions seeking to clarify the tax implications of particular type of DLT assets, as well as possible ways of addressing the volatility in calculating the tax base for reporting purposes.

Topics on the Agenda

Regulating the token economy
The peculiarity of the tokens - the constitutive parts
Categorisation of digital currencies for regulatory purposes
Tokenisation: an analytical comparison of crowdfunding initiatives to virtual tokens issued in fundraising transactions (initial coin offerings [ICOs] or token generation events [TGEs])
The VFA regulatory framework
Taxation of virtual financial assets - direct tax, indirect tax and transfers duty

o Payment tokens and coins

o Utility tokens

o Security tokens

o Hybrid tokens

Volatility in calculating the tax base reference rate for virtual financial assets

Target audience

The seminar is aimed at practitioners and other service providers seeking to understand the regulatory framework and tax fundamentals within the context of distributed ledger technology, including virtual financial assets and other DLT assets, in the context of their work and business unit, learning more about the application of established tax principles to this growing industry, including (but not limited to) entrepreneurs, consultants, senior and middle management individuals who are involved in business consultancy and advisory services, and at others who are interested in keeping themselves up to date with the latest developments.

Speaker’s profile

Dr Wayne Pisani heads the regulatory and compliance function within Grant Thornton and leads the financial services tax and regulatory team where he deals with a wide range of asset protection and cross-border regulatory and tax planning engagements for clients ranging from private clients, including family offices and high-net-worth individuals, to NASDAQ listed companies in various industry sectors. He conducts an active consulting practice on the legal and tax implications involved in the structuring of both local and international financial institutions, M&A and project finance transactions.

Wayne is the president of the Malta Institute of Financial Services Practitioners and a governor of FinanceMalta. He is also a member of the International Fiscal Association, the International Bar Association and the Maltese Chamber of Advocates.

He was admitted to the Bar in 2001 following a Bachelor of Arts degree in Law and International Relations, and a Doctorate in legal studies from the University of Malta in 2001 after researching and submitting a thesis on "Merger control: a comparative study of regulatory systems for potential implementation into the Maltese legal system." Wayne also read for a Master of Arts degree in Financial Services at the University of Malta, graduating in 2003 after submission of a thesis entitled "The Impact of Information Technology on Financial Services". In 2018, having successfully submitted a research project on "Tax arbitrage in ICOs: a European perspective", he was awarded an Advanced Diploma in International Taxation by the Chartered Institute of Taxation.

He is an active thought leader in the financial technology space, making regular contributions at fintech conferences, and has a passion for the security and technological aspects of distributed ledger technology. He is also a joint contributing author to "European Competition Laws: A Guide to the EC and its Member States, the leading legal compendium with respect to Competition law in Europe", published by Lexis Nexis and revised annually.

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 re

Upcoming events

M2099 - Meeting with the MIA President: SMP Members Open discussion (Online)

Registration Time:15.15 Sessions Time: 15.30 - 17.00 Speaker: Mr. Fabio Axisa

Venue: Online meeting

To join you need to register online through the website.

SMP MIA Members: Free of charge

objectives of the meeting

The MIA president, Mr Fabio Axisa invites all SMPs to speak up and voice their opinion on the current situation effecting the Accounting profession. A number of members have already gotten in touch with the MIA, stating that they are concerned and worried on the future of the Accounting profession.

Target Audience

SMP Members Only

Webinar TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

M2093 - National FDI Screening Office Regulation Q&A Session (Online)

Registration Time: 08:45 Sessions Time: 09:00 - 10:00 Speaker: Mr. Mario Galea

Venue: Online webinar

To join you need to register online through the website. MIA Members: €15 Non-Members: €25 Retired Members: €10 Students: €10

Background information & objectives of the session

The objective of this session is to ensure that all those members seeking to register companies in Malta where the ultimate beneficial owner/s is/are third country national/s, are fully conversant with this new procedure.

In order to make the session more effective, you are required to forward any questions to technical@miamalta.org. Places are limited, kindly book your seat at your earliest.

Topics on the Agenda

Briefing on the difference between evaluation and screening process

The application form

Question & Answer Time

Target Audience

Members and Non-Members

Speakers Profile

EVENT CPE COMPETENCES

1 Hour Core

Webinar TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

M2063 - Reporting requirements under DAC 6 (Online)

Registration Time: 09.00Sessions Time: 09.15 - 12.30 including a 15-minute breakSpeaker: Mr Josef Mercieca, Ms Stephanie Bileci & Milena Palikarova Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)MIA Members: €40.00Non-MIA Members: €75.00Retired Members: €20.00Students: €30.00

Background Information

Topics on the agenda

Historical analysis of DAC 6

Establishing when a reporting obligation arises through an analysis of the applicable subject persons and definitions

A detailed overview of the hallmark

Reporting obligations and waiver from reporting

Analysis of Malta’s transposition of DAC 6

Target Audience

Accountants, tax lawyers, tax advisors and tax practitioners

Speaker's Profile

EVENT CPE COMPETENCES

3 Hours Core

TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

M2059 – Consolidations – From theory to practical case studies - 2 Session Package (Online)

Registration Time: 09.00Sessions Time: 09.15 - 12.30 including a 15-minute breakSpeaker: Mr John Debattista and Mr Paul ZammitVenue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)MIA Members: €80.00Non-MIA Members: €150.00Retired Members: €40.00Students: €60.00

Short Synopsis

Session 1:

Consolidation applicability on the accounting side – the existence or otherwise of control, specific exemptions, the relevance of goodwill and that of NCI.

Consolidation applicability on the legal side – what do the Companies Act, GAPSME and IFRS state?

Discussion of conflicts between national law and accounting frameworks.

Basic level: an in-depth understanding of basic consolidation principles.

Intermediate level: introducing the accounting treatment of the acquisition of a subsidiary.

Advanced level: consolidating with excellence when various complications arise.

See below for a more detailed list of topics.

Background Information

Participants are expected to have a basic understanding of financial reporting and double entry.

Objectives of the Session

The objective 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.

Topics of the agenda

Session 1:

Session 2:

Target audience

Accounting professionals and students.

SPEAKER'S PROFILE

EVENT CPE COMPETENCES

6 Hours Core

TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

M2065 - Anti-Tax Avoidance Directive (ATAD) 2 (Online)

Registration Time: 9:00Sessions Time: 9:15 - 12:30 including a 15-minute breakSpeaker: Mr Timothy Borg Olivier & Mr Chris BergedahlVenue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)MIA Members: €40.00Non-MIA Members: €75.00Retired Members: €20.00Students: €30.00

Registration Time:15.15
Sessions Time: 15.30 - 17.00
Speaker: Mr. Fabio Axisa

Registration Time: 08:45
Sessions Time: 09:00 - 10:00
Speaker: Mr. Mario Galea

To join you need to register online through the website.
MIA Members: €15
Non-Members: €25
Retired Members: €10
Students: €10

Registration Time: 09.00
Sessions Time: 09.15 - 12.30 including a 15-minute break
Speaker: Mr Josef Mercieca, Ms Stephanie Bileci & Milena Palikarova
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

Registration Time: 09.00
Sessions Time: 09.15 - 12.30 including a 15-minute break
Speaker: Mr John Debattista and Mr Paul Zammit
Venue: Online Webinar

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

Registration Time: 9:00
Sessions Time: 9:15 - 12:30 including a 15-minute break
Speaker: Mr Timothy Borg Olivier & Mr Chris Bergedahl
Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

Registration Time: 9:00
Sessions Time: 9:15 - 12:30 including a 15-minute break
Speaker: Dr Robert Attard
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