Anti-Tax Avoidance Directive (ATAD) Workshop Session 1

Registration Time: 08.45
Session Time: 09.00 - 13.30 including a 15-minute coffee break 
Speakers: Mr Roderick Borg & Dr Ruth Bonnici
Venue: Lower Ground, Tower Training Centre, Swatar
Participation Fees 
MIA Members: €60.00
Non-MIA Members: €120.00
Retired Members: €30.00
Background Information
The Maltese implementation of the Anti-Tax Avoidance Directive (ATAD) features four introductions, namely the interest limitation rule, a general anti-abuse rule (‘GAAR’), exit taxation and controlled foreign company rules. These articles (with the exception of exit taxation which will come into force on 1st January 2020) have become effective as of 1st January 2019. Being novel, with the exception of GAAR, to Maltese law, it is imperative that their effects are understood and applied. This workshop intends to give insight into the purpose behind their introduction, their interpretation and their application to ensure that the practitioner adopts the correct approach in the implementation of the new law.Students: €35.00

Objectives of this session 
The objective of these sessions is to give an update on the OECD BEPS action points and the EU’s anti-tax avoidance package. By the end of the sessions the attendees should be able to apply the rules implemented by LN 411 of 2018 and assess the risks presented by different structures.

Topics on the agenda
Brief overview of the OECD BEPS project, the EU’s anti-tax avoidance package and ATAD with particular emphasis on the four rules being introduced into Maltese law. The first session will deal with the Interest Limitation Rule and the General Anti-Abuse Rule. The second session will deal with Controlled Foreign Company rules and Exit Taxation.
Target audience
These sessions will be of particular interest to accountants, lawyers, corporate service providers and practitioners working with international business or providing services in relation to cross-border transactions.
CPE Hours

4 hours Core

Roderick Borg
Senior Manager
KPMG Malta

Roderick is an accountant by profession, joined the tax function of KPMG after graduating with a first class degree in both the B. Com course and the B. Accty (Hons.) course from the University of Malta. In 2010, Roderick was awarded the diploma in taxation with distinction from the Malta Institute of Taxation. Roderick is currently a Senior Manager involved in the provision of direct and indirect tax compliance and advisory services to domestic and international corporate and individual clients. He also delivers lectures in various seminars and professional educational activities relating to taxation matters including taxation modules to students reading for their ACCA qualification.

Ruth Bonnici
Assistant Manager
KPMG Malta

Ruth is a warranted lawyer and graduated from the Doctor of Laws course from the University of Malta in 2016. She read her Advanced Masters in International Taxation at the International Tax Centre, University of Leiden and graduated cum laude in 2018. In 2015 Ruth joined KPMG Malta and is currently an Assistant Manager within the international tax advisory team, being particularly involved in the provision of direct tax advisory services to domestic and international corporate clients. Ruth also regularly delivers classes in various courses relating to international tax.

April 2019

Anti-Tax Avoidance Directive (ATAD) Workshop Session 1


Organized By: The Malta Institute of Accountants
Type of Event: Workshop


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Date & Time
2019-04-23 09:00:00 2019-04-23 13:30:00 Europe/Malta Anti-Tax Avoidance Directive (ATAD) Workshop Session 1 Reacting to the publication of the Base Erosion and Profit Shifting (BEPS) final reports in October 2015, EU Member States approved the Anti-Tax Avoidance Directive (ATAD EU 2016/1164) to introduce BEPS anti-avoidance measures as part of a package aimed at ensuring a common and coordinated approach across the European Union. ATAD 1, proposed in January 2016 and adopted by all EU Member States in July 2016 provided for five separate anti-avoidance measures to be implemented domestically between 2018 and 2023. Locally, Legal Notice 411 of 2018 published on 11th December 2018 transposed ATAD into Maltese law. Lower Ground, Tower Training Centre, Swatar, The Malta Institute of Accountants
Tue, 23 April 2019
09:00 - 13:30
Lower Ground, Tower Training Centre, Swatar,
Cancellation Policy

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