Registration Time: 12.00
Session Time: 12.15 - 16.45 including a 30-minute coffee break
Speakers: Dr Jeanette Calleja Borg & Dr Nadiia Onyshchuk
Venue: Lower Ground, Tower Training Centre, Swatar
MIA Members: €60.00
Non-MIA Members: €120.00
Retired Members: €30.00
Dr Jeanetter Calleja Borg Session
Consolidated Group (Income Tax) Rules
In the 2017 budget the Government announced the introduction of tax consolidation whereby groups of companies can file one joint tax return for all the income of the group. In June LN 110 of 2019 ‘Consolidated Group (Income Tax) Rules was issued. This session will discuss the salient features of the new legal notice.
Taxing multinational enterprises in a global market includes the challenge of taking real economic circumstances into account when setting a tax base. The re-launch of the common consolidated corporate tax base (CCCTB) project in a two-step approach, with the Commission's adoption of interconnected proposals on a common corporate tax base (CCTB) and a common consolidated corporate tax base (CCCTB), addresses the stalemate of the 2011 CCCTB proposal (now withdrawn).
Objectives of the Session
This session will discuss the recent updates with regards to the CCCTB and the Council position.
Dr Nadiia Onyshchuk Session
Introduction: The evolving tax landscape in Europe. How to face recent changes and what is next? (30 min)
This session aims to discuss the resent and upcoming changes in the international tax environment globally as well as at the European level and their potential impact on Malta’s tax law and practice. The speaker will touch upon the following developments: (i) the transposition of ATAD 1, and expected transposition of ATAD 2, into Maltese domestic law; (ii) the EU Tax Intermediaries Directive and its expected transposition into Maltese domestic law; (iii) the EU and OECD development in the area of taxation of the digitalised economy.
Transfer Pricing: Recent developments and Malta’s way forward. (90 min)
This session aims to discuss the evolving transfer pricing environment globally and at the EU level and its potential impact on Malta’s tax law and practice.
Specifically, the session shall address the following matters:
• The OECD and EU developments the area of transfer pricing;
• Arm’s length principle under Maltese domestic law;
• Recent developments of the domestic tax legislation and the increasing importance of transfer pricing for the purposes thereof.
In the context of the above, the speaker shall share her views on the impact that the recent developments in the area of transfer pricing, globally and at the EU level, may have on Malta’s tax law and practice, as well as her views on Malta’s potential way forward in this area.
4 hours Core
Nadiia OnyshchukInternational Tax Manager
Nadiia Onyshchuk is an International Tax Manager at Deloitte Malta, responsible for international tax, transfer pricing and EU direct tax advisory services to the firm’s local and international clients. Her experience spans various industries, in particular, media & telecom, information technology, iGaming, financial services, real estate, pharmaceuticals, aviation, oil & gas, consumer products and others.
Nadiia joined Deloitte Malta in 2015 after graduating Advanced Master of Laws (cum laude) in European Tax Law from the University of Leiden (Netherlands). She has also obtained degree of Master of Laws, Ph.D. in Tax Law (Ukraine) and Professional Certificate in Taxation from the Malta Institute of Taxation.
Jeanette Calleja BorgAccountant specialising in direct taxation
Dr. Jeanette Calleja Borg is a practitioner in the area of tax compliance with over 14 years experience. She read for a Bachelor of Commerce, a Bachelor of Accountancy (Hons.), a Masters in Financial Services from the University of Malta and subsequently a Ph.D in Taxation from the School of Law, within the Centre for Commercial Legal Studies at Queen Mary, University of London. Her area of research was Cross Border Group Loss Relief in the EU. Dr. Calleja Borg has also been a guest researcher at the Institute for Austrian and International Tax Law in Vienna during 2011 and 2012/2013. Dr. Jeanette Calleja Borg is a member of the Malta Institute of Taxation Council and the Malta Institute for Accountants.
Recent developments in European & Maltese tax law in corporate taxation & transfer pricing
Organized By: The Malta Institute of Accountants
Type of Event: Conference
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Date & Time
Tue, 3 December 2019
12:15 - 16:45
Lower Ground, Tower Training Centre, Swatar,
Terms & Conditions