CPE Event Details
Allowable Deductions under the Income Tax Act with particular emphasis on Capital Allowances (M1814)


Registration Time: 13.15
Session Time: 13.30 - 16.45 including a 15-minute coffee break 
Speaker: Dr Jeanette Calleja Borg
Venue: Lower Ground, Tower Training Centre, Swatar


The seminar will delve into the main provisions of the Income Tax Act dealing with income tax deductions, mainly looking at the positive test found in Article 14 of the Income Tax Act and the negative test found in Article 26 of the Income Act. The seminar will give particular emphasis to capital allowances. The contents of this seminar will feature the mechanics of these allowances and the obligations set out by the law including the presentation of practical examples.


To acquire a knowledge of allowable deduction in the income tax act and be able to calculate appropriate capital allowances.
  • Allowable deductions under Article 14 Income Tax Act
  • Article 26 Income Tax Act
  • Capital allowances and how they are applied
  • The balancing statement
Accountants and lawyers working in the area of tax compliance.

Dr. Jeanette Calleja Borg is a practitioner in the area of tax compliance. She obtained a Bachelor of Commerce, a Bachelor of Accountancy (Hons.), a Masters in Financial Services from the University of Malta and subsequently a PhD 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. Jeanette 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.  She is also a member of the Malta Institute for Accountants. 



MIA Members: €35.00
Non-MIA Members: €70.00
Retired Members: €15.00
Students: €20.00

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. 


Start Date: 23/03/2018


End Date: 23/03/2018


Service Provider: The Malta Institute of Accountants


Type Hours
Core 3.00


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