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Anti-Tax Avoidance Directive (ATAD) Workshop Session 1 & 2

Description
Registration Time: 08.45
Session Time: 09.00 - 13.30 including a 15-minute coffee break 
Speakers: Session 1: Mr Roderick Borg & Dr Ruth Bonnici
                Session 2: Dr Michail Tegos & Dr Trudy Muscat
Venue: Lower Ground, Tower Training Centre, Swatar
 
Participation Fees 
MIA Members: €100.00
Non-MIA Members: €160.00
Retired Members: €50.00
Students: €60.00
 
Background Information
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.

The Maltese implementation of 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 workshops 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 implementation of the new law.
 
 
 
 
CPE Hours

8 hours Core

Speakers
Trudy Marie Muscat
Senior Manager
KPMG Malta

Trudy, a lawyer, joined KPMG as a tax advisor in 2013. She is a Senior Manager, forming part of the international tax team at KPMG. Trudy graduated Doctor of Laws and went on to pursue a Masters of Laws in International Tax Law at the Vienna University of Economics and Business. She focuses on the application and interaction of Maltese and European corporate and fiscal legislation in local and cross-border scenarios. Trudy has worked in tax law with international clients for 8 years, assisting both personal and corporate clients to improve their tax efficiency sustainably, and gives lectures and presentations in connection with local and international tax law, both locally and abroad.

Michail Tegos
International Tax Services
KPMG Malta

Michail, a lawyer, read his master’s in tax law at the International Tax Center, University of Leiden, the Netherlands. Following graduation from his master’s degree, he was handpicked and asked to stay on as the academic coordinator for the next two-and-a-half years, and he still lectures on the taxation of shipping and air transport. He is a senior manager at KPMG Malta involved in the provision of tax advice to a broad range of international businesses, including a number of multinationals, in respect of a diverse range of projects including tax structuring, group restructuring and financing, and in the provision of advice on international tax issues as regards investments made into, out of or through Malta.

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.

23 April 2019 - 30 April 2019

Anti-Tax Avoidance Directive (ATAD) Workshop Session 1 & 2

(M1956)

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

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Schedule
Subject Date Start End Calendar
Anti-Tax Avoidance Directive (ATAD) Workshop Session 1 Tue, 23 April 2019 09:00 13:30 2019-04-23 09:00:00 2019-04-23 13:30:00 Europe/Malta Anti-Tax Avoidance Directive (ATAD) Workshop Session 1 Lower Ground, Tower Training Centre, Swatar, The Malta Institute of Accountants
Anti-Tax Avoidance Directive (ATAD) Workshop Session 2 Tue, 30 April 2019 09:00 13:30 2019-04-30 09:00:00 2019-04-30 13:30:00 Europe/Malta Anti-Tax Avoidance Directive (ATAD) Workshop Session 2 Lower Ground, Tower Training Centre, Swatar, The Malta Institute of Accountants
Location
Lower Ground, Tower Training Centre, Swatar,
Cancellation Policy

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Terms & Conditions
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