Anti-Tax Avoidance Directive (ATAD) Workshop Session 2

Registration Time: 08.45
Session Time: 09.00 - 13.30 including a 15-minute coffee break 
Speakers: Dr Michail Tegos & Dr Trudy Marie Muscat
Venue: Lower Ground, Tower Training Centre, Swatar
Participation Fees 
MIA Members: €60.00
Non-MIA Members: €120.00
Retired Members: €30.00
Students: €35.00
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

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.

April 2019

Anti-Tax Avoidance Directive (ATAD) Workshop Session 2


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


Share Event to your social media.

Date & Time
2019-04-30 09:00:00 2019-04-30 13:30:00 Europe/Malta Anti-Tax Avoidance Directive (ATAD) Workshop Session 2 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, 30 April 2019
09:00 - 13:30
Lower Ground, Tower Training Centre, Swatar,
Cancellation Policy

Refer to Terms and Conditions

Terms & Conditions
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.