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The Notional Interest Deduction Rules (M 1739)

 



Registration Time: 13.15

Session Time: 13.30 - 16.45 including a 15-minute coffee break 

Speaker: Dr Robert Attard  
 
Venue: Lower Ground, Tower Training Centre, Swatar

 

BACKGROUND INFORMATION
The seminar will examine the contents of Legal Notice 262 of 2017, the Notional Interest Deduction Rules 2017 and enabling provisions. The Maltese Notional Interest Deduction Rules will be compared to similar regimes contemplated in the laws of other countries (those of Cyprus, Italy, Belgium, Turkey and Switzerland especially). Case-law and authoritative pronouncements on Notional Interest Deductions will be examined too.   The Maltese Notional Interest Deduction will be compared to the Allowance for Growth and Investment (AGI) contemplated in CCCTB. Besides explaining some case-studies dealing with Notional Interest Deductions, the seminar will discuss how this new concept introduced in October 2017 will impact on the Maltese tax system in general.

OBJECTIVE 
The seminar will help the audience form a basic understanding of Legal Notice 262 of 2017 and its role in Maltese tax law by examining all the relevant rules comparing to similar rules contained in foreign legal instruments. 
 
TOPICS ON AGENDA
This seminar will examine the contents of Legal Notice 262 of 2017, the Notional Interest Deduction Rules 2017 and enabling provisions. The Maltese Notional Interest Deduction Rules will be compared to similar regimes contemplated in the laws of other countries (those of Cyprus especially). Case-law and authoritative pronouncements on Notional Interest Deductions will be examined too.  The Maltese Notional Interest Deduction will be compared to the Allowance for Growth and Investment (AGI) contemplated in CCCTB. Besides explaining some case-studies dealing with Notional Interest Deductions, the seminar will discuss how this new concept introduced in October 2017 will impact on the Maltese tax system in general.
  • Sources of Law on NID
  • Comparative Study 
  • Case-Law and Pronouncements
  • NID and AGI
  • Case-Studies
 
TARGET AUDIENCE
Accountants, lawyers, tax practitioners, 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 and member of the European Association of Tax Law Professors. 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. Robert's most recent tax publication is Principles of Maltese Income Tax Law 2013.  Robert’s books have anticipated important changes to our tax policy system. Philip Sciberras (ex-Court of Appeal) describes Principles of Maltese Income Tax Law as ‘a must-read' describing Robert as ‘an expert in his field, ... without doubt one of Malta’s finest scholars on tax law’.  Giovanni Bonello (ex-ECtHR) says that the book is ‘not just an arid explanation of the intricate and sometimes opaque provisions of taxation law, but an attempt – and a very successful one – to place fiscal law in the context of superior principles of governance ... Attard’s systematic vademecum has the makings of a textbook destined to become a classic, crucial for tax consultants, practitioners and, not least, for the victims of aggressive fiscal policies’.  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 in violation of the right to property) and Case 160 of 2012 (right to information). 
 

 

PARTICIPATION FEES
 
MIA Members: €32.50
Non-MIA Members: €65.00
Retired Members: €10.00
Students: €16.25

BOOKING
Individual bookings are to be placed and paid online (below). 
Group bookings and Retired MIA Members are requested to fill in the registration form and send it by post along with payment. 
 
TERMS AND CONDITIONS APPLY


 

Start Date: 01/12/2017

 

End Date: 01/12/2017

 

Service Provider: The Malta Institute of Accountants

 

Competences
Type Hours
Core 3.00

 

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