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Upcoming events

    • 2 Mar 2021
    • 13:30 - 16:45 (UTC+01:00)
    • Online Webinar
    Register
    Registration Time: 13:15
    Sessions Time: 13:30 - 16:45  including a 15-minute break
    Speaker: Mr Timothy Borg Olivier & Mr Chris Bergedahl
    Venue: Online Webinar
    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €40.00
    Non-MIA Members: €75.00
    Retired Members: €20.00
    Students: €30.00

    BACKGROUND INFORMATION

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

    OBJECTIVES OF THE SESSION

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

    TOPICS FOR THE SESSION

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

    TARGET AUDIENCE

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

    SPEAKER'S PROFILE

    Christopher Bergedahl:
    Christopher is a Manager within Deloitte Malta's international tax service line. Christopher provides support in both local and foreign client engagements within the team.
    In 2017 Christopher graduated summa cum laude from the International Tax Center Leiden following which he served as a Teaching Assistant for the Fall Term of the 2017-2018 class. Christopher also holds a Doctor of Laws (L.L.D) degree from the University of Malta. He has been admitted to the Maltese Bar and is an Associate Member of the Malta Institute of Taxation.
    Timothy Borg Olivier:
    Timothy is a manager within Deloitte Malta’s international tax and legal department. Timothy obtained a Masters in International Taxation law from the International Tax Centre, University of Leiden and was also a teaching assistant within the same programme. At Deloitte, Timothy assists clients on cross-border transactions and his main focus is on clients operating within the online gaming industry. Timothy has been monitoring developments in connection with the taxation of the digitalised economy.

    EVENT CPE COMPETENCES

    3 Hours Core

    TERMS AND CONDITIONS

    Terms and conditions apply.

    DISCLAIMER

    By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
    If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
    Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
    The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


    • 9 Mar 2021
    • 13:30 - 15:30 (UTC+01:00)
    • Online Webinar
    Register
    Registration Time: 13:15
    Sessions Time: 13:30 - 15:30  no break time 
    Speaker: Mr Matthew Zampa and Mr Brandon Gatt
    Venue: Online Webinar
    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €28.00
    Non-MIA Members: €50.00
    Retired Members: €15.00
    Students: €20.00

    BACKGROUND INFORMATION

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

    OBJECTIVES OF THE SESSION

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

    TOPICS FOR THE SESSION

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

    TARGET AUDIENCE

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

    SPEAKER'S PROFILE

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

    EVENT CPE COMPETENCES

    2 Hours Core

    TERMS AND CONDITIONS

    Terms and conditions apply.

    DISCLAIMER

    By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
    If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
    Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
    The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


    • 11 Mar 2021
    • 13:30 - 15:30 (UTC+01:00)
    • Online Webinar
    Register
    Registration Time: 13:15
    Sessions Time: 13:30 - 15:30  no break time 
    Speaker: Mr Matthew Zampa and Mr Brandon Gatt
    Venue: Online Webinar
    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €28.00
    Non-MIA Members: €50.00
    Retired Members: €15.00
    Students: €20.00

    BACKGROUND INFORMATION

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

    OBJECTIVES OF THE SESSION

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

    TOPICS FOR THE SESSION

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

    TARGET AUDIENCE

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

    SPEAKER'S PROFILE

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

    EVENT CPE COMPETENCES

    2 Hours Core

    TERMS AND CONDITIONS

    Terms and conditions apply.

    DISCLAIMER

    By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
    If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
    Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
    The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


    • 12 Mar 2021
    • 09:15 - 12:30 (UTC+01:00)
    • Online Webinar
    Register
    Registration Time: 09:00
    Sessions Time: 09:15 - 12:30  including a 15-minute break
    Speaker: Ms Rachel Falzon
    Venue: Online Webinar
    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €40.00
    Non-MIA Members: €75.00
    Retired Members: €20.00
    Students: €30.00

    BACKGROUND INFORMATION

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

    OBJECTIVES OF THE SESSION

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

    TOPICS FOR THE SESSION

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

    TARGET AUDIENCE

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

    SPEAKER'S PROFILE

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

    EVENT CPE COMPETENCES

    3 Hours Professional

    TERMS AND CONDITIONS

    Terms and conditions apply.

    DISCLAIMER

    By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
    If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
    Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
    The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


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

    Background Information

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

    Objectives of the Sessions

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

    Topics of the agenda

    Theory:

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

    Target audience

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

    SPEAKER'S PROFILE

    John Debattista is a Certified Public Accountant and Registered Auditor.  John is one of the founding partners at Zampa Debattista and heads the Audit and Assurance function and the firm’s IFRS Advisory Technical team.
    John lectures the Corporate modules at the final stages of the ACCA and ACA course for the ICAEW, Institute Chartered of Accountants for England and Wales. John is also a speaker in various audit and accounting seminars delivered by a number of institutes in Malta. He also lectures the Diploma in IFRS (DipIFR).
    John sits on a number of MIA committees namely, the audit, financial reporting and SMP committees
    Paul Zammit joined Zampa Debattista in January 2017. Paul graduated from the University of Malta after completing the Bachelor of Accountancy (Honours) Degree in 2008.  Paul commenced his career in audit and switched to accountancy in 2012. He spent most of his time in accountancy managing a portfolio of international clientele, before joining Zampa Debattista’s accounts department in 2017. After a few months, Paul decided to accept the internal opportunity to specialise in technical matters and increase his proficiency in reporting standards. Paul is currently involved in technical accounting and advisory assignments, whilst training and assisting internal staff and external people on IFRS technical matters.

    EVENT CPE COMPETENCES

    9 Hours Core

    TERMS AND CONDITIONS

    Terms and conditions apply

    DISCLAIMER

    By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
    If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
    Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
    The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


    • 17 Mar 2021
    • 09:30 - 11:00 (UTC+01:00)
    • Online Webinar
    Register
    Registration Time: 09.15
    Sessions Time: 09.30 - 11.00
    Speaker: Mr. Chris Meilak
    Venue: Online Webinar
    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €20
    Non-MIA Members: €40
    Retired Members: €10
    Students: €15

    Synopsis

    This session will focus on three main aspects:
    (a) The link between the type of credit being granted or credit review being undertaken, and the valuation exercise typically needed;
    (b) The requirements from a “Bank” perspective, with reference to the ECB/ EBA guidelines
    (c) Steps in the credit approval/ monitoring process, and their valuation implications

    Background Information 

    Credit portfolio management is a key function for financial institutions, especially banks (but also including insurers and institutional investors), with large, multifaceted portfolios of credit, often including illiquid loans. Historically, credit portfolio management was seen as merely understanding the institution’s aggregate credit risk, improve returns on those risks and identifying and managing concentrations of risk.
    The 2007 financial crisis changed the way most functions at these institutions operate and manage their credit portfolio. While the historical role of such a function remains, new regulatory requirements, especially with respect to capital and liquidity, increasing cost and margin pressure, and changed market conditions have pushed credit portfolio management into a broader role with the need to align closely with other areas, such as finance, treasury, risk data and methodology, and business-origination functions. Valuations play a key role in the various stages of credit portfolio management. The Covid-19 pandemic has further increased the focus on active credit portfolio management.

    Objectives of the session

    The objective of this session is to discuss and provide suggested answers to the following questions:
    What is the role of valuations in credit portfolio management? What type of valuations are typically needed by such financial institutions, and when are they needed within the credit portfolio management process?
    These questions will be explored in the context of various examples of situations linking valuations requests to the credit approval/ monitoring process of a typical financial institution. An overview of Covid-19 implications on both credit approval/ monitoring and valuations will also be considered.

    Topics on the agenda

    - Overview of credit portfolio management, including credit approval/ reviews, and corresponding types of valuation exercises (e.g. General credit; asset-specific credit; asset(s) as collateral, and related business/ asset valuation exercises
    - The role of valuations in pricing credit
    - Steps in credit approval/ monitoring process - Is a new valuation required? Most appropriate valuation approach/ method selection? Preferred preparation and presentation?
    - Valuations by types of assets (e.g. immovable/ movable)
    - New credit vs. annual credit review/ refinancing
    - Leveraged lending
    - Covenant conditions
    - Timing/ period of credit review
    - ‘Bank perspective’ – the requirements, including reference to specific ECB supervision/ BIS requirements on credit reviews, and EBA guidelines on loan origination and monitoring
    - Requirements for valuations by bank’s architect

    Target Audience

    This seminar is relevant for all professionals, entrepreneurs, students and anyone currently involved and interested in valuation methodologies and applications to funding and provision of finance, especially in the context of financial institutions and the capital markets.

    Speaker's Profile

    Chris Meilak is a Certified Public Accountant, Economist and Executive Director at EY Malta, leading the Valuation, Modeling and Economics sub-service line in Malta.
    Chris joined EY in 2006 and has carried out a number of assignments in relation to valuations, both in terms of preparation and review in the context of assurance engagements. Chris holds an MA in Economics and the ACCA degree, and is a Visiting Lecturer in the Department of Economics, University of Malta.

    EVENT CPE COMPETENCES

    1.5 Hours Core 

    WEBINARS TERMS AND CONDITIONS

    Terms and conditions  apply

    DISCLAIMER

    By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
    If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
    Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
    The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


    • 24 Mar 2021
    • 09:15 - 12:30 (UTC+01:00)
    • Online Webinar
    Register
    Registration Time: 09:00
    Sessions Time: 09:15 - 12:30  including a 15-minute break
    Speaker: Dr Saman Bugeja
    Venue: Online Webinar
    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €40.00
    Non-MIA Members: €75.00
    Retired Members: €20.00
    Students: €30.00

    BACKGROUND INFORMATION

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

    OBJECTIVES OF THE SESSION

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

    TOPICS FOR THE SESSION

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

    TARGET AUDIENCE

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

    SPEAKER'S PROFILE

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

    EVENT CPE COMPETENCES

    3 Hours Core

    online TERMS AND CONDITIONS

    Terms and conditions apply.

    DISCLAIMER

    By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
    If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
    Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
    The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


    • 8 Apr 2021
    • (UTC+02:00)
    • 22 Apr 2021
    • (UTC+02:00)
    • 3 sessions
    • Online Webinar
    Register
    Registration Time: 09.00
    Sessions Time: 09.15 - 12.30 including a 15-minute coffee break
    Speaker: Mr Saviour Bezzina
    Venue: Online Webinar
    Participation Fees
    MIA Members: €160.00
    Non-MIA Members: €300.00
    Retired Members: €80.00
    Students: €120.00

    Short Synopsis

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

    Background Information

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

    Objectives of these sessions

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

    Topics on the Agenda:

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

    Target audience

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

    Speaker's Profile

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

    EVENT CPE COMPETENCES

    9 Hours Core (Full Course)

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

    WEBINAR TERMS AND CONDITIONS

    Terms and conditions apply

    DISCLAIMER

    By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
    If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
    Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
    The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.




    • 9 Apr 2021
    • 09:15 - 12:30 (UTC+02:00)
    • Online Webinar
    Register
    Registration Time: 09.00
    Sessions Time: 09.15 - 12.30 ( with a 15 minute break)
    Speaker: Dr Trudy Muscat
    Venue: Online Webinar
    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €40.00
    Non-MIA Members: €75.00
    Retired Members: €20.00
    Students: €30.00

    Background Information

    On December 30, 2020, the EU and the UK signed the Trade and Cooperation Agreement which sets out the terms of their future cooperation. This Agreement reached comes as a result of nine rounds of formal negotiations, which started back in March 2020. This Agreement consists of three main pillars:
    • a Free Trade Agreement covering, inter alia, the trade of goods and services, competition, state aid, tax transparency and social security coordination;
    • a partnership on citizens’ security, establishing a framework on law enforcement and judicial cooperation;
    • a horizonal agreement on Governance, providing clarity on how the agreement will work and the control mechanisms. It also sets up a body – Joint Partnership Council – tasked to ensure that the terms of the Agreement are properly applied and interpreted.

    Objectives of the Session

    In this session, purposely set to be held a few months from the end of the transition period, we aim to understand the different impacts on business between Malta and the UK on the basis of the Agreement as well as ongoing negotiations and unilateral moves by both parties. We focus particularly on the provision of financial services between the UK and Malta.


    Topics on the Agenda

    We will focus on an overview of the preferential arrangements agreed to by the parties, the undertakings to ensure a level playing field and respect for fundamental rights, and, most importantly, on the areas which the Agreement does not cover to understand the likely effect of divergence in unilateral measures

    Target Audience

    Those seeking more clarity on the implications of Brexit with focus also on the financial services industry.

    Speakers profile

    Trudy, a lawyer, is a senior manager within KPMG’s International Tax function. She focuses on the application and interaction of Maltese and European corporate and fiscal legislation in local and cross-border scenarios, assisting corporate clients to improve their tax efficiency sustainably. She has given lectures and presentations in connection with local and international tax law, both locally and worldwide. Trudy, together with Dr Juanita Brockdorff, leads the Brexit team at KPMG, assisting clients with understanding the implications of Brexit and, where necessary, bridging the gap between KPMG in Malta and in the UK.

    EVENT CPE COMPETENCES

    3 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.


    • 13 Apr 2021
    • 13:30 - 15:30 (UTC+02:00)
    • Online Webinar
    Register
    Registration Time: 13.15
    Sessions Time: 13.30 - 15.30 (2 Hrs with no break)
    Speaker: Mr Brandon Gatt
    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


    The deduction system incorporated in EU VAT law has been designed to relieve businesses from the burden of the VAT payable or paid in the course of their economic activities. During this seminar we will go through the origin and the scope of right of deduction and the main principles connected therewith.

    Objectives of the session

    The deduction system incorporated in EU VAT Law promotes fiscal neutrality. But, what does this mean and what are the fundamentals for a ‘tax neutral system’?

    • A right to deduct means a person’s right to claim from the tax authorities the VAT paid on acquired goods and services. But, ‘who’ may exercise such right to deduct?

    You will learn that not all economic activities give an entitlement to deduct input VAT. Then in that case, ‘which’ activities give a right to deduct?

    • The deduction system comes with several limitations and restrictions including a ‘list’ of ‘what cannot’ be deducted. What does such list include?

    A business which carries out mixed supplies must claim back the input tax on a partial attribution basis. What does this entail? How do you account for the input tax on a partial attribution basis? Is there any specific methodology for calculating this?

    • Therefore, the scope of the session is to go through the pertinent provisions from the EU VAT legislation in conjunction with the Malta VAT legislation with a view to better understand the concepts of the right to deduct input VAT.

    TOPICS ON THE AGEND

    Origin and scope of right of deduction;

    • Proportional deduction;

    • Restrictions on the right of deduction – “Blocked Items”;

    • Rules governing exercise of the right of deduction;

    • Adjustment of deductions – including ‘Capital Goods Scheme’

    • The ECJ on the right of deduction

    Target Audience

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

    Speaker's Profile

    Brandon Gatt, a Certified Public Accountant in possession of an ACCA degree, has been in the profession for the past six years. He has been involved in VAT and accounting assignments both within and outside of Malta. Brandon has been specialising in VAT since 2016 and is currently leading the VAT Compliance division at Zampa Debattista.

    In a relatively short period, Brandon has acquired the necessary experience vital to handling an ever-growing portfolio of diverse clients, operating within various sectors of the economy. Back in June 2017, he attended an intensive course in France, provided by VAT Forum; a partnership of International VAT experts, where he was provided with intensive training on the Articles of the EU VAT directive 2006/112/EC. He is now reading for the EU VAT Expert Degree.

    EVENT CPE COMPETENCES

    2 Hours Core 


    WEBINARS TERMS AND CONDITIONS


    Terms and conditions  apply


    DISCLAIMER


    By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
    If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
    Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
    The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


    • 14 Apr 2021
    • 13:30 - 16:45 (UTC+02:00)
    • Online Webinar
    Register
    Registration Time: 13:15
    Sessions Time:13:30 - 16:45  including a 15-minute break
    Speaker: Dr Saman Bugeja
    Venue: Online Webinar
    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €40.00
    Non-MIA Members: €75.00
    Retired Members: €20.00
    Students: €30.00

    BACKGROUND INFORMATION

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

    OBJECTIVES OF THE SESSION

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

    TOPICS FOR THE SESSION

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

    TARGET AUDIENCE

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

    SPEAKER'S PROFILE

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

    EVENT CPE COMPETENCES

    3 Hours Core

    online TERMS AND CONDITIONS

    Terms and conditions apply.

    DISCLAIMER

    By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
    If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
    Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
    The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


    • 21 Apr 2021
    • (UTC+02:00)
    • 23 Apr 2021
    • (UTC+02:00)
    • 2 sessions
    • Online Webinar
    Register
    Session 1: The monthly generation of the payroll function and the link to Human Resource factor
    Session 2: The calculation of payroll and its legal ties
    Registration Time: 09.00
    Sessions Time: 09.15 - 12.30 incl 15min break
    Speaker: Ms Karen Spiteri Bailey & Ms Fabienne Ruggier / Ms Karen Spiteri Bailey & Dr Matthew Brincat
    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

    Background Information

    The aim of the events is to touch base on the various aspects of payroll which are relevant to both employees and employers alike.

    Objectives of the Session

     Session 1: The session will kick off with the basic principles of payroll and its fundamentals such as the distinction between basic and gross salary, Social Security deductions and its calculation, allowances and the presentation on the payslip, the calculation of personal taxes and the arrival to the Net Pay. The discussion will also delve into the forms that need to be prepared and filed in with the relevant authorities. Practical examples will be presented.
    The session will also look at HR processes that link up to payroll and how we can manage these more efficiently and effectively. Including for example digitalising the administration of the onboarding process, the time and attendance, the compensation and benefits management, etc. Practical experiences will be shared.
    Session 2: The second session will focus on the types of employment and the laws that regulate employment. This includes the process of appointing an employee, drafting an employment contract and the documentation required by the CFR, what needs to take place once an employee is hired, such as the FS4 and the Jobsplus registration. Practical scenarios in relation to calculating tax and national insurance and employee terminations will also be discussed. Fringe benefits will also be referred to in during the training session.

    Target audience

    Young Members Event 2020 Participants, Members and non members who attended the Payroll sessions in 2020, Non Members Companies especially the HR department and Members

    Speakers profile

    Karen Spiteri Bailey is the partner heading back office services, VAT services and tax compliance at RSM Malta.
    Karen has extensive experience in servicing local and international clients across a wide range of industry sectors including trade federations, chambers and associations. She has considerable experience in dealing with Value Added Tax and Taxation matters.
    Karen has a B.A. Hons Accountancy degree and is a Certified Public Accountant. She is a fellow of the Malta Institute of Accountants, and of the Malta Institute of Taxation also holding a diploma in Taxation.
    Karen sits on the Tax Committee of the Malta Institute of Accountants.
    Matthew Brincat is a Partner at Ganado Advocates, whose practice mainly revolves around employment and pensions, areas of law he believes connect both the human and the corporate aspects of legislation. Matthew is a co-founder and the General Secretary of the Malta Association of Retirement Scheme Practitioners (MARSP), which brings together all the licensed pension administrators in Malta. He has also been heavily involved in the formation of Ganado Advocates’ employment and pensions law department and has gained valuable experience of Industrial Tribunal and OAFS proceedings.
    Matthew is a member of the Lex Mundi European employment practices group and delivers lectures at the Malta Employers Association on employment legislation. Matthew is also the co-author of the Malta volume of the Kluwer Encyclopaedia on labour law and the author of a number of articles in local and foreign magazines and journals in relation to both employment and pensions legislation.
    Fabianne Ruggier is an Executive Consultant at RSM Malta helping clients transform their business model by challenging their practices around people, processes and technology. She draws on her experience on leading and delivering change through people through her passion in talent management.
    Fabianne has over eighteen years of professional experience. Earlier in her career she spear-headed national Maltese STEM skills programmes through public-private partnerships, to then join Microsoft and introduce educational global programmes in Malta. Over the past five years she has transitioned into consulting at RSM Malta and started a people-focused service line helping clients execute their corporate strategies through talent management practices.
    She works at the strategic level with clients implementing organisational transformation. She heads a multi-disciplinary team that provide change management services to clients, bringing together business, digital and people expertise. She is the Chairperson of the HR and Talent Thematic at the Malta Chamber of Commerce.

    EVENT CPE COMPETENCES

    6  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.


    • 28 Apr 2021
    • 13:30 - 16:45 (UTC+02:00)
    • Online Webinar
    Register
    Registration Time: 13.15
    Sessions Time: 13.30 - 16.45 including a 15-minute break
    Speaker: Dr. Robert Attard, Mr  Silvio Camilleri , Mr Christopher J Naudi and Ms Janica Aquilina
    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 Notional Interest Deduction (“NID”) was introduced with the aim of approximating neutrality between debt and equity financing by granting certain taxpayers a notional interest deduction with reference to certain risk capital employed in the production of certain chargeable income on an annual basis. The NID is determined by multiplying the qualifying risk capital with the applicable reference rate and is capped at 90% of the corresponding chargeable income. Moreover, as a consequence of claiming NID, the claimant’s shareholders would be attributed with deemed interest income equal to the NID claimed in Malta, hence the requirement for the claimant to obtain shareholders’ approval before claiming NID. Finally, the rules are also such that the NID interacts seamlessly with other concepts of Maltese tax law, including the Full Imputation System, the Group Consolidation Rules and the Flat Rate Foreign Tax Credit. The same however cannot be said for the Refundable Tax Credit System, given that the application of the NID could restrict the amount available for refund in terms of the said system. 

    Objectives of the session

    The session will initially provide a refresher of the Notional Interest Deduction Rules by going through the salient provisions thereof and subsequently will address certain practical aspects concerning the claiming of the NID by means of working out a number of examples and providing a brief overview of how the Tax Return Attachments to the Corporate Income Tax Return and Self-Assessment – namely TRAs 100 and 110A – must be completed.

    TOPICS ON THE AGENDA• Eligibility to the NID, including:

    • who is eligible to claim NID;
    • which risk capital qualifies for NID; and
    • against which income can NID be claimed;
    • Determination of NID, including, numerical examples; and
    • Claiming NID in the Corporate Income Tax Return and Self-Assessment;

    Target Audience

    Tax Advisors, Tax Representatives, Chief Financial Officers and Financial Controllers of companies forming part of multinational enterprises.

    Speaker's Profile

    Dr Robert Attard: Robert is EY Malta’s head of Tax with a long track record in all areas of tax law, 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).
    Mr Silvio Camilleri:  Silvio is a Senior Manager within EY Malta’s Business Tax Advisory department. Silvio is an CPA by profession and joined EY Malta on a full-time basis in 2012. Initially, Silvio worked within the Business Tax Compliance department, wherein he has assisted both domestic and multinational corporate clients and individual clients in fulfilling their annual tax compliance obligations in Malta. After two years, Silvio moved on to the tax advisory arm of the firm and has since been advising clients on direct tax issues from both a domestic and an international perspective. Silvio lectures Maltese tax modules for ACCA and has successfully sat for the Advanced Diploma in International Taxation at the Chartered Institute of Taxation.
     Mr Christopher J Naudi: Chris is a Partner who is experienced in International Tax Services and is a Senior Partner in Tax Services provided by EY in Malta since 2001. He now heads the ACR – Accounting, Compliance and Reporting sub-service line of the firm. Until recently, he was the ITS Markets Leader for the Central and South-East Europe within EMEIA. He has professional experience in direct and indirect tax compliance, tax due diligence, corporate planning and reorganization and has substantial experience with cross-border transactions. Chris also spent several years working in the assurance sector, particularly assisting international client businesses and gaining seven years of experience in London and the Channel Islands. Chris is a Certified Public Accountant, a Fellow of the Institute of Chartered Accountants of England and Wales and a Fellow of the Malta Institute of Accountants. He is also a member of the Direct Tax Committee of the Malta Institute of Accountants and is a past examiner for the Institute. Chris is also a Member of the Malta Institute of Taxation. Chris is a Council member of the Institute of Financial Services Practitioners and a former President of this Institute and also sits on the tax sub-committees of the Institute. Chris is also a former Governor of FinanceMalta.
    Ms Janica Aquilina: Janica is a Senior within EY Malta’s Business Tax Compliance department and a part-time lecturer for the Advanced Diploma in International Taxation. Janica is a CPA by profession and joined EY Malta on a full time basis in 2015 after graduating with a Master in Accountancy from the University of Malta. The client base which Janica has worked on is usually local and international companies in a number of diverse industries such as the manufacturing industry, the banking industry and the hospitality industry. In 2018 Janica has successfully 

    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.


    • 30 Apr 2021
    • 09:30 - 11:00 (UTC+02:00)
    • Online Webinar
    Register
    Registration Time: 09.15
    Sessions Time: 09.30 - 11.00 (1.5 Hrs with no break)
    Speaker: Mr Patrick Debattista
    Venue: Online Webinar
    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €20.00
    Non-MIA Members: €40.00
    Retired Members: €10.00
    Students: €15.00

    Background Information


    Firms typically pass through a life cycle, starting out as early stage companies and progressing into high growth, maturity and eventually decline. Companies in different stages of their lifecycle have different factors that drive their value. This session will provide insights on how to identify the respective phase of a company’s life cycle and how to value it, with a focus on the approach or methodology that may be adopted.

    Objectives of the session

    During this session, we will cover valuations for companies in different stages of their life cycle. We will first cover general valuation concepts and then move on to the specific valuation approaches and methodologies that could be adopted in each respective life cycle phase. The second part of the session will focus on practical examples and key considerations relevant to valuers and users of valuations alike.

    TOPICS ON THE AGENDA

    • Basic valuation concepts
    • “Price” versus “value”
    • The corporate life cycle
    • Valuation approaches and methodologies per key life cycle stage
    • Practical examples and key considerations

    Target Audience

    Auditors and accounting professionals, Business and investment advisors, Members of Investment and Audit committees, CEOs, CFOs, Financial Controllers as well as other users of company valuations

    Speaker's Profile

    Patrick is a Senior Manager in the Financing and Deals team at RSM Malta. He has ten years of experience working in Transaction Services, Investment Management and Taxation.
    Patrick worked as Associate at an international private equity group, where he was involved in overseeing its investment activities; from sourcing potential targets to undertaking financial and other due diligence. Patrick previously worked in the Financial Advisory Services team at a Big Four firm, specialising mainly in corporate valuations, financial due diligence and business modelling. He was also Direct Taxation Manager at a mid-tier firm.
    Patrick is a Chartered Financial Analyst (“CFA”) charterholder and a Certified Public Accountant (“CPA”). He holds an Executive Master’s degree in Financial Analysis from the University Carlos III in Madrid.
    Patrick is a visiting lecturer at the University of Malta and Business Leaders Malta, where he teaches various modules including Valuations and Financial Management.

    EVENT CPE COMPETENCES

    1.5 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.


    • 6 May 2021
    • 13:30 - 16:45 (UTC+02:00)
    • Online Webinar
    Register
    Registration Time: 13.15
    Sessions Time: 13.30 - 16.45 including a 15-minute break
    Speaker: Mr Brandon Gatt
    Venue: Online Webinar
    Depending on the COVID-19 situation, CPE might be held face to face. 
    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €40.00
    Non-MIA Members: €75.00
    Retired Members: €20.00
    Students: €30.00

    Background Information


    In accordance with the Malta VAT Act (Chapter 406 of the Laws of Malta), every taxable person registered for VAT under article 10 shall submit a VAT Return for the purposes of reporting any transactions carried out by that taxable person during a particular VAT period.

    Objectives of the session

    During this session, we will go through and analyse each and every Box in the Malta VAT Return, by using practical examples. While discussing certain transactions, the tutor will make reference to the pertinent basic VAT provisions on the place of supply rules, the right of recovery of input VAT and the treatment of blocked items and disbursements.

    TOPICS ON THE AGENDA

    • Intra-Community and Non-EU Trade;
    • Reverse Charge;
    • Domestic Supplies & Exports;
    • Domestic Purchases & Imports;
    • Adjustments;

    Target Audience

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

    Speaker's Profile

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

    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.


    • 7 May 2021
    • 13:30 - 16:45 (UTC+02:00)
    • Online Webinar
    Register
    Registration Time: 13:15
    Sessions Time:13:30 - 16:45  including a 15-minute break
    Speaker: Mr Kenneth Cremona & Ms Karen Spiteri Bailey
    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

    Customs duty refers to the tax imposed on goods when they are transported across international
    borders. In simple terms, it is the tax that is levied on import and export of goods. VAT, on the other
    hand, is chargeable on the supply of goods and services, the acquisition of goods from another EU
    member state and the importation of goods from outside the EU. This session will give an overview of
    both taxes, discussing common pitfalls and queries relevant to stakeholders. This seminar is prepared
    for industry professionals, and will include pertinent & current topics, on this subject, such as Brexit and
    its impact on VAT and Customs.

    OBJECTIVES OF THE SESSION

    - A discussion on general Custom Duty Concepts
    - A discussion on general VAT Concepts
    - Determining the practical queries on both VAT and Custom Duty
    - An overview of contemporary VAT and Custom Duty Issues. Ex. The implication of Brexit on
    both

    TOPICS FOR THE SESSION

    1. Analysing core principles of VAT, namely:
    a. Persons within scope of VAT
    b. VAT registration
    c. Place of Supply Rules & Cross Border trade
    d. VAT obligations and Declarations
    2. Analysing core principles of Customs duty, mainly:
    a. The important provisions of the Act
    b. Administrative & Custom Procedures
    c. Inward/Outward Processing relief
    3. A focus on contemporary issues
    4. Concluding Remarks and discussion

    TARGET AUDIENCE

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

    SPEAKER'S PROFILE

    Kenneth Cremona graduated with a Master in Accountancy from the University of Malta in 2015.
    Kenneth joined RSM Malta in 2016, initially working on Income Tax Compliance dealing with clients
    established in multiple industries including Gaming, Immovable Property, Investments,
    Pharmaceuticals and Retail. During 2019, he specialised in VAT advisory and was promoted to an
    Assistant Manager in 2021. Kenneth is also a CPA warrant holder and received the Professional
    Certificate in Taxation issued by the Malta Institute of Taxation in 2017
    Karen Spiteri Bailey graduated from the University of Malta with a B.A. Hons. (Accountancy) degree in
    1991. In 2007 she received her Diploma in Taxation issued by the Malta Institute of Taxation. Karen
    commenced her experience with PriceWaterhouse (Malta). In January 1994, she took up the position
    of Financial Controller with one of the leading textiles and carpet centres in Malta. Between January
    2002 and December 2015, she was a Partner in Spiteri Bailey and Co., in charge of the Accounting
    and Taxation Department. In January 2016, Spiteri Bailey &Co., merged with RSM and currently is
    the Partner in the Outsourcing and VAT Department.

    EVENT CPE COMPETENCES

    3 Hours Core

    online TERMS AND CONDITIONS

    Terms and conditions apply.

    DISCLAIMER

    By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
    If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
    Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
    The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


    • 11 May 2021
    • 13:30 - 16:45 (UTC+02:00)
    • Online Webinar
    Register
    Registration Time: 13.15
    Sessions Time: 13.30 - 16.45 incl 15min break
    Speaker: Mr John Debattista & Mr Paul Zammit
    Venue: Online Webinar
    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €40.00
    Non-MIA Members: €75.00
    Retired Members: €20.00
    Students: €30.00

    Background Information

    Accountants are aware that IFRS 15 provides the principles to follow when deciding the amount of revenue to recognise from contracts with customers, and when to recognise such revenue. IFRS 15 is applicable as from 1 January 2018.

    Objectives of the Session

    This three-hour session will briefly go over the basic principles of IFRS 15. However, the main purpose of this session is to illustrate these principles in a number of specific situations that could typically be encountered by IFRS preparers in practice.

    Topics on the Agenda

    • Overview of IFRS 15’s five-step process, and key IFRS 15 principles.
    • Application of IFRS 15 to sales with rights of return.
    • Application of IFRS 15 to warranties.
    • Principal versus agent considerations under IFRS 15.
    • Application of IFRS 15 to licensing arrangements.
    • Application of IFRS 15 to consignment arrangements.
    • Application of IFRS 15 to bill-and-hold arrangements.
    • Application of IFRS 15 to other situations where the consideration is variable.

    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. Attendees are expected to be comfortable with double entry and financial reporting, whilst a basic understanding of IFRS 15 principles is required.

    Speakers profile

    Mr John Debattista: 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.
    Mr Paul Zammit: 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 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.


    • 14 May 2021
    • 13:30 - 16:45 (UTC+02:00)
    • Online Webinar
    Register
    Registration Time: 13.15
    Sessions Time: 13.30 - 16.45 incl 15min break
    Speaker: Mr John Debattista & Mr Paul Zammit
    Venue: Online Webinar
    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €40.00
    Non-MIA Members: €75.00
    Retired Members: €20.00
    Students: €30.00

    Background Information

    IFRS 16 is the leases standard effective from 1 January 2019, replacing IAS 17. IFRS 16 brought about significant changes in lessee accounting, abolishing the distinction between finance leases and operating leases. On the other hand, lessor accounting remains largely unchanged, meaning that the distinction between finance leases and operating leases is still required, and has a direct impact on the accounting.

    Objectives of the Session

    This three-hour session will briefly go over the basic principles of IFRS 16. However, the main purpose of this session is to illustrate these principles in a number of specific situations that could typically be encountered by IFRS preparers in practice

    Topics on the Agenda

    • Overview of IFRS 16’s general accounting provisions.
    • Determination of whether contracts contain leases.
    • Complexities in relation to the determination of the lease term.
    • Sub-lease agreements.
    • Modifications in the terms of lease agreements

    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. Attendees are expected to be comfortable with double entry and financial reporting.

    Speakers profile

    Mr John Debattista: 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.
    Mr Paul Zammit: 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 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.


    • 20 May 2021
    • 13:30 - 16:45 (UTC+02:00)
    • Online Webinar
    Register
    Registration Time: 13.15
    Sessions Time: 13.30 - 16.45 including a 15-minute break
    Speaker: Dr. Robert Attard
    Venue: Online Webinar
    The seminar will discuss some legal implications of COVID 19 including especially Civil Law, Employment Law, Fundamental Human Rights, Occupational Health and Safety Law perspectives of the pandemic.
    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 seminar will consist in a granular walk-through the new personal tax return released in 2021.

    Background Information


    Act VIII of 2020 provided for a an option for married couples to submit a separate return and the relevant tax return template has been recently released. With effect from year of assessment 2021, married couples will be allowed to file separate tax return. The revised legislative framework contemplated by a new Article 49A ITA provides that in a state of affairs involving a married couple living together, any of the spouses may make an election to file a separate tax return ("a separate return election"). For any year of assessment in respect of which a separate return election is effective:
    • the income of each spouse shall be charged to tax in the name of the respective spouse separately from the income of the other spouse, and each spouse shall be responsible for complying with the ITA relating to the submission of returns of his or her income and the ascertainment of that income;
    • the income of a spouse shall comprise all income derived by that spouse regardless of any right which the other spouse may have in respect of that income in virtue of the provisions of any law regulating the rights of the spouses over their property and income;
    • for the purposes of deduction rules, expenses shall be deemed to have been incurred by the spouse in whose name the relative receipt is issued, and where a receipt is issued in the joint name of the spouses, the relative expense shall be deemed to have been incurred by the spouses in equal portions; and
    • any amounts of unabsorbed losses, unabsorbed capital allowances or unabsorbed tax credits brought forward from any year of assessment preceding that as from which a separate return option becomes effective shall be accounted for in the computation of the income of the spouse in whose name the income derived from the source that had given rise to the losses, capital allowances or tax credits in question is chargeable.
    • Any unabsorbed capital loss that had been incurred in a transfer made by a spouse shall be available as a deduction from any capital gains that may be derived by that spouse, and if the transfer had been made by the spouses jointly, the unabsorbed capital loss shall be available to the two spouses in proportion to the undivided shares transferred by them respectively.
    • Subject to certain conditions, a married couple living together may revoke a separate return election by means of a notice in writing to the Commissioner

    Objectives of the session

    To take the audience through the personal tax regime implemented in 2021.

    TOPICS ON THE AGENDA

    The situation pre-2020
    The situation post-2020
    The New Return
    Guidelines (if any)

    Target Audience

    MIA members, non-members and students

    Speaker's Profile

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

    EVENT CPE COMPETENCES

    3 Hours Core 


    WEBINARS TERMS AND CONDITIONS


    Terms and conditions  apply


    DISCLAIMER


    By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
    If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
    Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
    The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


    • 26 May 2021
    • 09:15 - 12:30 (UTC+02:00)
    • Online Webinar
    Register
    Registration Time: 09.00
    Sessions Time: 09.15 - 12.30 incl 15min 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

    Background Information

    From Ggantija to Hagar Qim, StoneHenge and the Pyramids as well as Roman infrastructure, projects have taken shape and form. Whilst such projects were huge in terms of size, they were relatively straight forward. In today's work environment, we are faced with tasks which fall outside our routine day to day operations. There are times when we form part of the bigger picture and we get ourselves involved in tasks which would have an impact on the overall performance of our organisation. Projects have become ever more complex, subject to time and resource constraints and even more stringent timelines. Many variables form part of a project, which if not managed correctly, will make or break such project and even your organisation.

    Objectives & Topics

    The aim of this session is to give you a flavour of what you need to consider when you are leading or forming part of a project team. We shall first lay down an understanding of what is project management and the role of the project manager. We shall look at the benefits and challenges and understand the lifecycle of projects and the project team. We shall look at motivation and communication, which is essential in any team matter... if your team is flat, it will not score goals. We will then conclude with an overview of risk management, planning and control from a time and cost perspective.

    Target audience

    The audience  is wide and varied as different persons from walks of life can attend.

    Speakers profile

    Nicholas Warren is a senior executive with 17+ years in the financial services industry, involved primarily in business development, client handling, strategic outlook and development of business. I have also been involved in strategic planning, project management and compliance.

    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.


    • 2 Jun 2021
    • 09:15 - 12:30 (UTC+02:00)
    • 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

    VAT is chargeable on the supply of goods and services, the acquisition of goods from another EUmember state and the importation of goods from outside the EU. The default VAT rate is 18%,
    however there are two types of exemptions and two reduced rates of 7% and 5%. This session will
    look into the various goods and services that would be subject to rates other than the 18% rates.
    Moreover, we will also look on the impact this will have on the ability of the taxpayer to claim back
    input VAT

    Objectives of the session

    - A brief refresher on the basic VAT concepts
    - Determining the various VAT rates in the local VAT Act
    - Understanding special considerations to be taken to apply one VAT rate over another
    - The implications on input VAT and applying partial attribution

    TOPICS ON THE AGENDA

    • Brief refresher on core principles of VAT
    • Introduction on the different VAT rates and special cases
    • Looking at Exempt with Credit & special considerations
    • Looking at Exempt without Credit & special considerations
    • Input VAT implications and applying the Partial attribution
    • Worked case study emphasising the different VAT rates and input VAT validity.
    • Concluding Remarks & Discussions

    Target Audience

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

    Speaker's Profile

    Kenneth Cremona graduated with a Master in Accountancy from the University of Malta in 2015.
    Kenneth joined RSM Malta in 2016, initially working on Income Tax Compliance dealing with clients
    established in multiple industries including Gaming, Immovable Property, Investments,
    Pharmaceuticals and Retail. During 2019, he specialised in VAT advisory and was promoted to an
    Assistant Manager in 2021. Kenneth is also a CPA warrant holder and received the Professional
    Certificate in Taxation issued by the Malta Institute of Taxation in 2017

    EVENT CPE COMPETENCES

    3 Hours Core 


    WEBINARS TERMS AND CONDITIONS


    Terms and conditions  apply


    DISCLAIMER


    By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
    If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
    Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
    The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


    • 3 Jun 2021
    • 13:30 - 16:45 (UTC+02:00)
    • Online Webinar
    Register
    Registration Time: 13.15
    Sessions Time: 13.30 - 16.45 including a 15-minute break
    Speaker: Mr Michael Zarb & Mr Bonavent Gauci
    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


    Valuation of complex financial instruments is required for financial reporting, planning, portfolio valuations, investor reporting and shareholder transactions. The knowledge and skills needed to successfully value complex financial instruments goes beyond basic business valuation methods, approaches, and techniques.

    Objectives of the session

    This session is designed to give practitioners an understanding of the fundamentals underlying the valuation of some of the most common complex financial instruments such as financial options, options embedded within fixed income securities and other derivatives such as forward contract and swaps.

    TOPICS ON THE AGENDA• Eligibility to the NID, including:

    • The valuation of complex financial instruments: introduction and context
    • An introduction to the valuation of financial options
    • Valuation of fixed income instruments including the valuation of debt and embedded options
    • Valuation of other market derivatives

    Target Audience

    This session is targeted to individuals employed in the financial services industry, such as banks, insurance and asset management and auditors of such institutions as well as professionals employed with companies that make use of such complex financial instruments on a regular basis.

    Speaker's Profile

    Michael Zarb is a Director at Deloitte, specialising in valuation work and debt advisory. He is a qualified accountant and an experienced corporate finance professional. Throughout his career Michael has led various valuation assignments, ranging from valuing tangible and intangible assets for corporate reporting requirements, to valuing investments and derivatives for assisting funds produce regular NAV updates, or to assist in strategic decision making and investment appraisal, M&A activity and for tax purposes. Michael is a Chartered Accountant (ICAEW) and holds a BA (hons) from the University of Leicester and an MSc from the London School of Economics
    Bonavent Gauci  is a Deals Partner in PwC’s Advisory practice. He joined the firm in 2000 after graduating with a first-class honours Bachelor of Accountancy degree from the University of Malta. Bonavent specialises in corporate finance, valuations, strategic business advisory, mergers and acquisitions and due diligence. Over the years, he has assisted a number of clients in corporate transactions throughout the entire deal cycle. He also advised various clients in relation to fund raising including equity and bonds public listings and in the submission of applications to raise bank funding. Bonavent leads the team, which prepares independent experts’ valuations, the valuation of complex financial instruments and hard to value assets. Bonavent’s client portfolio comprises companies operating in a wide range of industries including i gaming, alternative energy, hospitality, aviation and other industries .Bonavent is an accredited PwC trainer and has delivered various training sessions to PwC staff both in Malta and overseas. He delivered various training sessions at the PwC Academy in connection with the valuation of complex financial instruments and other hard to value assets.In 2009, Bonavent graduated from Warwick Business School with distinction obtaining a Master in Business Administration specialising in corporate finance and strategic management.

    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.


    • 9 Jun 2021
    • 13:30 - 16:45 (UTC+02:00)
    • Online Webinar
    Register
    Registration Time: 13.15
    Sessions Time: 13.30 - 16.45 including a 15-minute break
    Speaker: Dr. 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

    Synopsis

    The seminar will discuss the relevance of fundamental human rights law to the accountancy profession. Local experience has shown that Fundamental Human Rights Law is extremely relevant to several areas of business law. Human Rights have been invoked in several disputes involving businesses and principles of human rights have heavily influenced the interpretation and development of business law. The seminar will discuss how fundamental human rights law impacts on Company Law, Tax Law, Regulatory Law and other laws relevant to the accountancy profession.

    Background Information

    Recent judgments of the Constitutional Court and the European Court of Human Rights articulate how Fundamental Human Rights Law are significant to business law. Authors speak of the ‘Human Rights of Companies’. In Malta, we have seen Fundamental Human Rights Law impact on the evolution of tax policy and controversy but, gradually, human rights principles are permeating the entire business law infrastructure. Issues relating to human rights are becoming more and pronounced in business disputes.

    Objectives of the session

    To introduce accountants to Human Rights law explaining the relevance of Human Rights Law to the Accountancy Profession

    TOPICS ON THE AGENDA

    Fundamental Human Rights Laws in the Constitution
    • The ECHR
    • The EU Charter
    • Local Case-Studies

    Target Audience

    MIA members, non-members and students

    Speaker's Profile

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

    EVENT CPE COMPETENCES

    3 Hours 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.


    • 10 Jun 2021
    • 13:30 - 15:30 (UTC+02:00)
    • Online Webinar
    Register
    Registration Time: 13.15
    Sessions Time: 13.30 - 15.30 (2 Hrs with no break)
    Speaker: Mr Brandon Gatt  and Mr Matthew Zampa
    Venue: Online Webinar
    Depending on the COVID-19 situation, CPE might be held face to face. 
    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €28.00
    Non-MIA Members: €50.00
    Retired Members: €15.00
    Students: €20.00

    Background Information


    The VAT treatment of gaming supplies is regulated by guidelines issued by the Commissioner for Revenue back in 2017 and which came into effect as from 01 January 2018. Such guidelines, which according to the Malta VAT Act have the same effect as the regulations interpret the particularities of the supplies covered by the exemption as prescribed in the said Act.
    The determination of the VAT treatment of gaming transactions may be quite complex and if such transactions are not correctly analysed may eventually represent offences in terms of the Malta VAT legislation and European VAT legislation.

    Objectives of the session

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

    TOPICS ON THE AGEND

    Nature of gaming transactions – Electronically Supplied Services or not?
    • Place of Supply
    • Exemptions
    • Input VAT Recovery / Partial Attribution
    • MOSS
    • VAT Optimization Solutions – VAT Grouping

    Target Audience

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

    Speaker's Profile

    Brandon Gatt: A Certified Public Accountant in possession of an ACCA degree, has been in the profession for the past six years. He has been involved in VAT and accounting assignments both within and outside of Malta. Brandon has been specialising in VAT since 2016 and is currently leading the VAT Compliance division at Zampa Debattista.

    In a relatively short period, Brandon has acquired the necessary experience vital to handling an ever-growing portfolio of diverse clients, operating within various sectors of the economy. Back in June 2017, he attended an intensive course in France, provided by VAT Forum; a partnership of International VAT experts, where he was provided with intensive training on the Articles of the EU VAT directive 2006/112/EC. He is now reading for the EU VAT Expert Degree.

    Matthew ZampaCo-Founding Partner, has been specializing in VAT since 2008 and has been involved in VAT assignments both within and outside Malta. He is a member of the Malta Institute of Accountants and the Malta Institute of Taxation and is respectively a member of the MIA Tax Committee and MIT Indirect Tax Committee, apart from part-time lecturing on VAT at both institutions. Last year, Matthew successfully completed the “Expert in EU VAT” degree which is administered and awarded by the VAT Forum, an international partnership of indirect tax specialists, established in Belgium.

    EVENT CPE COMPETENCES

    2 Hours Core 


    WEBINARS TERMS AND CONDITIONS


    Terms and conditions  apply


    DISCLAIMER


    By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
    If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
    Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
    The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


    • 15 Jun 2021
    • 09:15 - 12:30 (UTC+02:00)
    • Online Webinar
    Register
    Registration Time: 09.00
    Sessions Time: 09.15 - 12.30 incl 15min break
    Speaker: Mr Saviour Bezzina
    Venue: Online Webinar
    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €40.00
    Non-MIA Members: €75.00
    Retired Members: €20.00
    Students: €30.00

    Background Information

    This session is intended for those practitioners who want to get up to speed with what was happening in the VAT sphere during the past year and what is expected to happen in the coming months/years both from a domestic and international perspective (including VAT Quick Fixes 2020, COVID Measures 2020/2021, VAT e-Commerce Package 2021 etc.) . The session will also cover a review of the main ECJ cases decided during this period and their respective VAT implications. Communication will be encouraged throughout the whole course and practical examples will be discussed in a user friendly manner.

    Objectives of the Session

    The session will discuss recent and upcoming changes to the VAT and related legislation, including background information and explanation of other provisions which are connected to the said changes for a better understanding of the implications emerging from such changes. The session will also cover an overview of EU VAT Developments. Participants will be encouraged to raise any queries they might have in connection with the implementation of the said changes and also the respective VAT implications.

    Topics on the Agenda

    • VAT Quick Fixes 2020
    • COVID Measures 2020/2021
    • VAT e-Commerce Package 2021
    • Budget Updates
    • ECJ Case Law

    Target audience

    This session is intended for those practitioners, professionals, students and accounting staff who want to keep abreast with what was happening in the VAT sphere during the past year and what is expected to happen in the coming months/years both from a domestic and international perspective in order to ensure that the VAT treatment being applied is the correct one in line with the most recent changes and interpretations.

    Speakers profile

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

    EVENT CPE COMPETENCES

    3 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.


    • 22 Jun 2021
    • 09:15 - 12:30 (UTC+02:00)
    • Online Webinar
    Register
    Registration Time: 09.00
    Sessions Time: 09.15 - 12.30 incl 15min break
    Speaker: Dr Rakele Cini
    Venue: Online Webinar
    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €40.00
    Non-MIA Members: €75.00
    Retired Members: €20.00
    Students: €30.00

    Background Information

    Six months ago, on 16 December 2020, the FIAU issued new Part II Implementing Procedures applicable to all Company Service Providers. These have been welcomed by the industry and seek to provide further clarity on the obligations that accountants, acting as company service providers, need to carry out to prevent money laundering and funding of terrorism. How will these new binding guidance affect company service providers

    Objectives of the Session

    To guide subject persons, specifically accountants and company service providers, on the changes that have been brought into effect through the introduction of the new FIAU Part II Implementing Procedures

    Topics on the Agenda

    • The role of company service providers, targeting accountants

    • Customer Due Diligence – sector-specific guidance

    • Ongoing Monitoring – sector-specific guidance

    • Terminating Business Relationships

    • Real-Life Scenarios

    Target audience

    • Company Service Providers, directors, MLROs, compliance officers,

    • Employees tasked with onboarding and ongoing monitoring of customers

    • Accountants

    • Sole Practitioners

    Speakers profile

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

    EVENT CPE COMPETENCES

    3 Hour Core

    WEBINAR TERMS AND CONDITIONS

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