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Upcoming events

    • 17 Sep 2024
    • 19 Sep 2024
    • 2 sessions
    • Online Webinar
    Register
    Registration Time: 09:00
    Sessions Time: 09:15 - 12:30  including a 15-minute break
    Speaker: Dr Christopher Bergedahl
    Venue:   Online Webinar
    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €70
    Non-MIA Members: €140
    Retired Members: €30
    Students: €50.00

    BACKGROUND INFORMATION

    These sessions are intended to serve as a primer to the Global Minimum Taxation framework. Coverage includes:
      1. Policy background
      2. Sources of interpretation and hierarchy of norms (GloBE Model Rules, Commentaries, Agreed Administrative Guidance)
      3. The basic rules explained: IIR, UTPR and QDMTT
      4. Scope of the rules
      5. Determining the Top-up Tax Amount
      6. Determining the Jurisdictional ETR: GloBE Income or Loss
      7. Determining the Jurisdictional ETR: Adjusted Covered Taxes
      8. Transitional Rules
      9. The Safe Harbour Framework
      10. Compliance aspects


      Why is the session of relevance to our members?

      The global minimum tax framework comprises a complex and intricate set of internationally coordinated measures seeking to ensure the effective imposition of a minimum rate of tax on large multinational enterprises. The rules cast a long shadow: domestic operations in Non-Implementing Jurisdictions may be materially affected by the application of the GloBE Rules by an Implementing Jurisdiction.

          Target Audience

          Accountants, auditors, advocates, tax professionals, CFOs, CSPs

          Speaker's Profile

          Christopher Bergedahl is a Senior Manager at Deloitte Malta within the International Tax service line, with a focus on the financial services sector. In 2017 he graduated summa cum laude from the International Tax Center Leiden following which he served as a Teaching Assistant for the Fall Term of the 2017-2018 class. Christopher is warranted to practice in front of the Superior Courts of Malta and is a member of the Malta Institute of Taxation, the Malta Branch of the International Fiscal Association and the Malta Institute of Financial Services Practitioners. Furthermore, Christopher is the Chairperson of the International Tax Sub-Committee of the Malta Institute of Taxation and actively contributes to technical working groups.

          EVeNT CPE COMPETENCies


          6 Core


          WEBINARS TERMS AND CONDITIONS

          Terms and conditions  apply


          DISCLAIMER

          By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
          Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
          • 25 Sep 2024
          • 09:15 - 12:30
          • Online Webinar
          Register
          Registration Time: 09:00
          Sessions Time: 09:15 - 12:30  including a 15-minute break
          Speaker: Dr Jeanette Calleja Borg 
          Venue:   Online Webinar
          Participation Fees (The Institute is now accepting payments via Paypal)
          MIA Members: €40.00
          Non-MIA Members: €75.00
          Retired Members: €20.00
          Students: €30.00

          *Group bookings for 3 or more participants available.

          BACKGROUND INFORMATION

          A practical session going through the tax return for Companies and discussing how best to compile it.  The seminar will focus on the most relevant and also new  Tax Return Attachments (TRAs.)

          Specific topics to be covered during the session

          • Completing the tax return for companies 
          • Discussing relevant TRAs such as Dividend, Interest and any new updates and changes for YA 2024.

          Why is the session of relevance to our members?

          Helps in completing the tax returns for companies

          Target Audience

          Accountants, tax practitioners and CFOs of companies

          Speaker's Profile

          Dr Jeanette Calleja Borg is a practitioner in the area of tax compliance with over 18 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. Dr. Jeanette Calleja Borg is a member of the Malta Institute of Taxation Council a Member the Malta Institute for Accountants and sits on the direct tax committees of both institutes.

          EVENT CPE COMPETENCies


          3  Core


          WEBINARS TERMS AND CONDITIONS

          Terms and conditions  apply


          DISCLAIMER

          By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
          Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
          • 26 Sep 2024
          • 09:15 - 12:30
          • Online Webinar
          Register
          Registration Time: 09:00
          Sessions Time: 09:15 - 12:30  including a 15-minute break
          Speaker: Mr Kenneth Cremona
          Venue:   Online Webinar
          Participation Fees (The Institute is now accepting payments via Paypal)
          MIA Members: €40.00
          Non-MIA Members: €75.00
          Retired Members: €20.00
          Students: €30.00

          *Group bookings for 3 or more participants available.

          BACKGROUND INFORMATION

          When it comes to chain transactions, VAT can become quite complex. A chain transaction involves successive supplies of the same goods between multiple parties, yet these goods are transported directly in a single movement from the first supplier to the final customer. Typically, at least three taxable persons are involved in such transactions, though there are often more participants. These scenarios present unique challenges in determining the correct place of supply and ensuring proper VAT compliance across different jurisdictions. Join us for an engaging webinar on Value-Added Tax (VAT) to discuss such situations making reference to the VAT Quick Fixes 2020 & the triangulation regulations.

          Specific topics to be covered during the session

          1. Basic VAT principles- refresher
          2. Quick Fixes- Introduction
                   a. Call-off Stock
                   b. Chain Transactions
                   c. Harmonised Documentation Requirements
                   d. Mandatory VAT ID Number Verification
          3. An Overview of Triangulation

          Why is the session of relevance to our members?

          Accountants and VAT advisors would want to attend this session to enhance their understanding of the convolutions involved in VAT and chain transactions. These professionals often encounter intricate supply chains and cross-border transactions that require precise VAT treatment. The session will provide valuable insights into identifying the place of supply, managing compliance effectively, and navigating the challenges of multi-party transactions.

          Target Audience

          Accountants, Accounting Students, VAT Advisors, Lawyers

          Speaker's Profile

          Kenneth Cremona graduated with a Master in Accountancy from the University of Malta in 2015. Kenneth joined RSM Malta in 2016, initially working on Income Tax Compliance dealing with clients established in multiple industries including Gaming, Immovable Property, Investments, Pharmaceuticals and Retail. In 2019, he specialised in VAT advisory and was promoted to a Manager in 2022. Kenneth is also a CPA warrant holder and received the Professional Certificate in Taxation issued by the Malta Institute of Taxation in 2017..

          EVENT CPE COMPETENCies


          3  Core


          WEBINARS TERMS AND CONDITIONS

          Terms and conditions  apply


          DISCLAIMER

          By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
          Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
          • 26 Sep 2024
          • 18:00 - 21:00
          • Villa Arrigo, Naxxar
          Register

          BE PART OF THE INSTITUTE'S ANNUAL GENERAL MEETING!

          Exercise your right to vote and to be involved in the affairs of the Institute which represents YOU!  

          DATE & TIMEThursday 26TH SEPTEMBER 2024 AT 18:00
          VENUE:  Villa Arrigo, NAxxar

          AGENDA 

          • President's Address;
          • Adoption of the minutes of the previous AGM;
          • Adoption of the Accounts and the report by the auditors;
          • Consideration of motions;
          • Appointment of auditors;
          • Election of Council members;
          • Any other matter which the Council may designate to be transacted at the meeting.
          Documentation pertaining to the above has been forwarded to members through the AGM Notice issued on 12 September 2024.

          IMPORTANT INFORMATION  

          • Only fully-paid up members are eligible to attend the AGM.


          • 27 Sep 2024
          • 09:15 - 12:30
          • Online Webinar
          Register
          Registration Time: 09:00
          Sessions Time: 09:15- 12:30  including a 15-minute break
          Speaker: Mr Mark Dalli
          Participation Fees (The Institute is now accepting payments via Paypal)
          MIA Members: €40.00
          Non-MIA Members: €75.00
          Retired Members: €20.00
          Students: €30.00

          *Group bookings for 3 or more participants available.

          BACKGROUND INFORMATION

          The session will start by looking at the revenue generation process within iGaming entities from the point at which revenue is generated on the underlying IT platform, until the point when the respective revenue is recorded in the underlying accounting software. A typical IT system with the different layers involved will also be illustrated as part of this session. The session will then also look at the main reconciliations being made in the process by different teams within an iGaming entity and how these in turn feed into the accounting process.
          The second part of the session will then focus on the specific accounting treatment for a number of account balances such as revenue, revenue share agreements, jackpots, security deposits and cash and cash equivalents, intangible assets,  player funds and open bets, provisions, contingent liabilities, and commitments.

          Specific topics to be covered during the session

          • Example of a typical iGaming Finance Function and how it interacts with other functions within the iGaming business
          • Example of a typical IT System including the different IT layers involved
          • Examples of the process (and typical reports and reconciliations)  involved from the point when the revenue is generated on the IT platform, up till the point when the revenue is recorded in the accounting system
          • IFRS accounting treatment for revenue, revenue share agreements, jackpots, security deposits, cash and cash equivalents, intangible assets,  player funds and open bets, provisions, contingent liabilities, and commitments, and how these are reflected in the financial statements.

          WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

          Following this session, participants should have a broader understanding and appreciation of the revenue generation process within iGaming entities and how this translates into the underlying accounting system. Participants engaged in the preparation and reviewing of financial statements of iGaming entities should have a wider and deeper appreciation of the more salient features and contents in the  financial statements of iGaming entities.

          Target Audience

          This session is particularly suited for accounting professionals already working within the iGaming Industry or aspiring to work within the finance functions of iGaming entities. Accounting and other professionals working in other industries that service the iGaming industry and/or make use of the financial statements of such entities will also find this course useful.   

          Speaker Profile

          Mark Dalli is an audit director working at KPMG Malta.  Since joining KPMG back in 2009 he has worked within the respective audit functions in Malta, Luxembourg and Toronto. During these years, he has accumulated wealth of experiences from the audits of several group structures, some of which are also listed on stock exchanges. Mark also participates in the Malta Institute of Accountants iGaming Committee and delivers external training through the Malta Institute of Accountants and the KPMG Learning Academy.
          Through the assistance of a specialised group of audit professionals, he now services several clients operating in the iGaming and Technology spheres, particularly, developers and providers of platform, other software and games, online and land-based game providers, as well of other entities involved in the digital and affiliate marketing space. Many of these entities are among the largest players in this sector across the globe.

          EVENT CPE COMPETENCies

          3  Core


          WEBINARS TERMS AND CONDITIONS

          Terms and conditions  apply


          DISCLAIMER

          By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
          Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
          • 30 Sep 2024
          • 09:15 - 12:30
          • Online Webinar
          Register
          Registration Time: 09:00
          Sessions Time: 09:15 - 12:30  including a 15-minute break
          Speaker: Dr Ian Zahra
          Venue:   Online Webinar
          Participation Fees (The Institute is now accepting payments via Paypal)
          MIA Members: €40.00
          Non-MIA Members: €75.00
          Retired Members: €20.00
          Students: €30.00

          *Group bookings for 3 or more participants available.

          BACKGROUND INFORMATION

          The EU Directive on Administrative Cooperation (DAC) is a set of rules and procedures designed to improve cooperation between EU member states in the area of taxation. DAC aims to combat tax avoidance and evasion by ensuring that tax authorities have access to relevant information about cross-border transactions and structures. The most recent DAC amendments include:
          • DAC6 is the sixth amendment to DAC and requires intermediaries (such as tax advisors and lawyers) to report certain cross-border arrangements to tax authorities. The reporting requirements apply to arrangements that meet certain hallmarks with the aim of increasing transparency and help tax authorities identify potentially aggressive tax planning schemes.
          • DAC7 is the seventh amendment to DAC and introduces new reporting requirements for digital platforms (such as online marketplaces and booking platforms). The reporting requirements apply to income generated by sellers and service providers on these platforms and aim to ensure that tax is paid on this income.
          • DAC8 is the eighth amendment to DAC and introduces new reporting requirements for the sharing of information on crypto transactions between tax authorities. The aim of DAC8 is to improve cooperation between member states and ensure that tax authorities have access to relevant information held by crypto-asset service providers about taxpayers.

          SPECIFIC TOPICS TO BE COVERED DURING THE SESSIOn

          DAC in general, DAC6, DAC7, DAC8 and recent EU developments in the automatic exchange of information space.

          WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

          This session is a must-attend for anyone who wants to stay up-to-date with the latest developments concerning the EU Directive on Administrative Cooperation. Attendees will gain a comprehensive understanding of the reporting requirements under, in particular, DAC6, DAC7, and DAC8, and learn how to ensure compliance with these regulations. The presentation will also provide valuable insights into the potential risks and challenges associated with non-compliance, and how to mitigate these risks.

          TARGET AUDIENCE

          Lawyers, accountants and professionals involved or interested in the automatic exchange of information space.

          Speaker's Profile

          Ian joined Deloitte Malta in 2020 and currently forms part of the international tax advisory team as a manager, focusing on domestic and international direct taxation. Ian has worked on a number of engagements dealing with the Malta direct tax consequences of local and foreign companies in various industries (namely, gaming, financial services and technology).
          Ian is a lawyer by profession and, following his studies in law at the University of Malta, he graduated in international tax law from the University of Leiden in the Netherlands and received awards for the best paper of the 2018-2019 class which focused on the principal purposes test, entitled “The Principal Purpose Test: A critical analysis of its substantive and procedural aspects”. Following this experience, Ian also worked as a teaching assistant at the International Tax Centre in Leiden. Ian has been admitted to the Maltese bar.
          Ian has been invited to deliver a number of seminars and lectures by various local bodies including the Malta Institute of Taxation, the Malta Institute of Accountants and Society Education Malta, covering various areas namely principles of international taxation and tax transparency.

          EVeNT CPE COMPETENCies


          3  Core


          WEBINARS TERMS AND CONDITIONS

          Terms and conditions  apply


          DISCLAIMER

          By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
          Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
          • 1 Oct 2024
          • 09:15 - 12:30
          • Online Webinar
          Register
          Registration Time: 09:00
          Sessions Time: 09:15 - 12:30  including a 15-minute break
          Speakers: 
          Ms Oriana Abela & Mr Noor Mustun
          Venue:   Online Webinar
          Participation Fees (The Institute is now accepting payments via Paypal)
          MIA Members: €40.00
          Non-MIA Members: €75.00
          Retired Members: €20.00
          Students: €30.00

          *Group bookings for 3 or more participants available.

          BACKGROUND INFORMATION

          Are you thinking of investing in a project? Have you assessed the project return and the shareholder return? Do you want to make wiser investment decisions? Do you want to secure your future by ensuring that you are investing in profitable projects?
          As financial landscapes grow more complex, the ability to identify, analyze, and make confident decisions about potential investments/projects is a game-changer. Whether you're a beginner looking to understand the basics or a seasoned investor seeking to sharpen your skills, this session promises to deliver value to all.
          Designed by experienced practitioners, this training will empower you with the knowledge and tools necessary to navigate the complex world of feasibilities, projections, investment returns and valuations with confidence and astuteness. The course will also delve into project financing, to provide you with an understanding of how projects can be financed.
          Join us to empower yourself in making intelligent investment decisions and boost your investing confidence. Register today for this exciting session!
          Specific topics to be covered during the session
          • Introduction Examples of investment opportunities
          • Preliminary assessment of a potential investment/project opportunity
          • Market analysis and competitive landscape
          • Business model assessment
          • Financial performance analysis
          • Compiling financial projections and assessing the creditworthiness of the projections or underlying assumptions
          • Sources of finance
          • Valuation methods
          • Assessment of returns – project and shareholder
          • Risk assessment
          • Conclusion

          Why is the session of relevance to our members?

          Many MIA members play a leading role in businesses in Malta and are key players in the financial market in Malta. They often face decisions about how much budget they need to allocate to various investment opportunities, whether at a personal level or else at corporate level. To make good decisions and achieve the desired results, they need to have a solid grasp of how to assess and value investment opportunities

          Target Audience

          Auditors and accounting professionals, members of Investment and Audit committees, CEOs, CFOs, Financial Controllers,  Potential Investors 

          Speakers' Profiles

          Oriana Abela is a Partner at Grant Thornton engaged in the Transaction Advisory Services (TAS), a department specialising in corporate finance. She holds an honours degree in Accountancy from the University of Malta and is also ACCA qualified. In 2013, Oriana graduated from the University of Wales with distinction obtaining a Master in Finance, specialising in Mergers and Acquisitions.
          Oriana specialises in the capital markets division, whereby she assists clients with the raising of debt (traditional and green) and equity finance through the local capital market. She has listed clients on the main market, Prospects MTF as well as the Institutional FInancial Securities Market. Oriana also heads the local and cross-border vendor and buy-side due diligence assignments for clients operating in various sectors such as retail, manufacturing, banking, aviation, pharmaceutical and real estate. She has an accumulated wealth of experience assisting both local and international clients operating across various industries through the delivery of valuations, mergers and acquisitions, due diligences, business plans, restructuring, financial projections and pension provision.
          Prior to joining Grant Thornton in 2015, Oriana worked at two leading Big 4 companies in Malta, whereby she was involved in a variety of corporate finance engagements, servicing clients mainly in the real estate, telecommunications, utility, retail, gaming, insurance and beverage industry, both in the private and public sector in relation to a number of different assignments including but not limited to buy-side and vendor cross-border due diligence assignments, purchase price allocation assignments, raising of finance on the stock market, feasibility studies/financial projections, debt restructuring, strategic review, valuations of business and equity share capital, impairment review of investment properties and review of the pension provision and assistance with any necessary settlement offers.
          Noor Mustun is an Executive at Grant Thornton within TAS,
          Noor has been working in TAS for over two years and he has worked with companies operating in industries such as hospitality & tourism, real estate, banking and finance, fishing, mining, sugar among others. Noor has exposure to financial modelling, valuations, financial due diligence and M&A advisory assignments.
          Noor is a CFA® Charterholder and has also completed 11 out of 13 of the ACCA exams. He also holds a first class bachelor’s degree in Mathematics, Operational Research, Statistics and Economics with Honours from the University of Warwick, UK.

          EVENT CPE COMPETENCies


          3  Core


          WEBINARS TERMS AND CONDITIONS

          Terms and conditions  apply


          DISCLAIMER

          By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
          Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
          • 3 Oct 2024
          • 13:30 - 16:45
          • Online Webinar
          Register
          Registration Time: 13:15
          Sessions Time: 13:30- 16:45  including a 15-minute break
          Speaker: Mr Paul Zammit
          Venue: 
            Online Webinar

          Participation Fees 
          MIA Members: €40.00
          Non-MIA Members: €75.00
          Retired Members: €20.00
          Students: €30.00

          *Group bookings for 3 or more participants available.

          BACKGROUND INFORMATION

          This 3-hour online CPE session will cover the accounting considerations to be made by accounting professionals when accounting for a lease agreement. These considerations include, but are not limited to:
          • The applicable reporting framework.
          • The identification of a lease agreement (or an agreement containing a lease).
          • The type of party that the entity is to such agreement (in a basic arrangement, the entity would be either the lessee or the lessor).
          • The key information to extract from a lease agreement. 
          • The classification of the lease as an operating lease or a finance lease (when relevant).
          • The determination of the lease term.
          This session will also delve into the accounting treatment and mechanics of different types of leases under multiple reporting frameworks, and will address some of the complications that may be encountered by professionals when accounting for leases.

          Specific topics to be covered during the sessioN

          The session will be split in six main parts:
          1. Introduction to leases
          2. Lessee accounting under GAPSME
          3. Lessee accounting under IFRS
          4. Lessor accounting under GAPSME
          5. Lessor accounting under IFRS
          6. Complex arrangements

          WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

          Members, as well as accountants that are not members, will find it useful, within the context of their profession, to understand the mechanics of lease accounting under different reporting frameworks that apply locally. Other non-members that attend the session will be in a better position to understand financial statements of entities that were parties to lease arrangements during the periods being reported.

          Target Audience

          Accounting professionals and accountancy students.

          Speaker's Profile

          Paul Zammit is a financial reporting specialist at NM Group. Paul graduated in accounting at the University of Malta in 2008. Paul started his career in auditing, and switched to accountancy in 2012. Since 2017, Paul has specialised in financial reporting (IFRS and GAPSME). During the last six years, Paul has been involved in several financial reporting advisory engagements and has also accumulated significant experience in lecturing financial reporting papers (including ACCA and ACA). Paul is currently a member of the MIA financial reporting committee.

          EVENT CPE COMPETENCies

          3  Core


          WEBINARS TERMS AND CONDITIONS

          Terms and conditions  apply


          DISCLAIMER

          By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
          Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
          • 4 Oct 2024
          • 09:30 - 11:30
          • Online Webinar
          Register
          Registration Time:09:15
          Sessions Time: 09:30- 11:30  No Break
          Speakers: Mr Alan Craig & Ms Marija Balciunaite
          Venue:   Online Webinar

          Participation Fees 
          MIA Members: €28
          Non-MIA Members: €50.00
          Retired Members: €15.00
          Students: €20.00

          *Group bookings for 3 or more participants available.


          BACKGROUND INFORMATION

          Understanding beneficial ownership is crucial for all subject persons to ensure transparency and compliance with Anti-Money Laundering (AML) regulations. Identifying red flags of ownership concealment, such as complex corporate structures, frequent changes in ownership, or the use of strawmen, is essential in detecting potential financial crimes. Recognizing these indicators early can prevent the facilitation of money laundering, fraud, and other illicit activities. This session will empower participants with the necessary knowledge and practical tools to spot and address these risks effectively. By being vigilant and well-informed, subject persons can significantly contribute to safeguarding financial integrity and ensuring regulatory compliance, thereby enhancing the overall security of the financial system.

          SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

          The webinar will amongst other things delve into and explore the following areas:
          1.      Beneficial ownership and the need for identification and verification
          2.      Identification of beneficial ownership using the tiered approach
          3.      Reasons why natural persons conceal their involvements
          4.      The roles of enablers, professional money laundering and strawmen
          5.      Technique and arrangements used for concealment
          6.      Typologies and red flags
          7.      Real case studies

          Why is the session of relevance to our members?

          Attendees will gain crucial insights into the latest techniques used to conceal beneficial ownership, enabling them to identify and mitigate associated risks more effectively. By understanding common typologies and red flags, attendees can enhance their due diligence processes, ensuring compliance with regulatory requirements and protecting their organizations from potential financial crimes.

            Target Audience

            The following persons will likely benefit from understanding how to align customer risk assessment with the 2023 NRA, ensuring they comply with the latest regulations and effectively manage risks associated with their clientele:
            1.    Accountants, auditors and tax advisors
            2.     MLROs and designated employees
            3.     Compliance officers
            4.     Risk management professionals
            5.     Internal auditors
            6.     Financial Services Professionals
            7.     Regulatory Bodies and Government Officials
            8.     Partners, directors and other persons responsible for governance
            9.     Business consultants and legal advisors
            10.  Students

            Speakers' Profiles

            Alan Craig heads the Business Advisory Department at Forvis Mazars and has been in practice for over 25 years. He has extensive experience in the field of anti-money laundering having assisted and advised both private entities and competent authorities. Alan is presently the deputy chairperson of the AML Committee of the MIA.
            Marija Balciunaite is a Compliance Manager at Forvis Mazars. She holds ACAMS and CCI certifications and has previously worked for leading financial services companies such as PayPal and Western Union. Her diverse experience spans multiple jurisdictions, including Lithuania and Ireland. Marija now continues her professional journey in Malta, bringing a wealth of international expertise to her role.

            EVeNT CPE COMPETENCies

            2 Core

            WEBINARS TERMS AND CONDITIONS

            Terms and conditions  apply


            DISCLAIMER

            By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
            Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
            • 7 Oct 2024
            • 28 Oct 2024
            • 4 sessions
            • Online Webinar
            Register
            Registration Time: 13:15
            Sessions Time: 13:30- 16:45  including a 15-minute break
            Venue: 
              Online Webinar

            Participation Fees (The Institute is now accepting payments via Paypal)
            MIA Members: €130.00
            Non-MIA Members: €245.00
            Retired Members: €65.00
            Students: €95.00
            Session 1 - European Sustainability Reporting Standards – Environmental
            Speakers: Ms Christine Galea, Mr Carl Zammit La Rosa & Mr Chris Meilak, Mr Arjun Ravi

            BACKGROUND INFORMATION Session 1 (3 HRS)

            This CPE session will focus on those topical standards related to the environment, being climate change, pollution, water and marine resources, biodiversity and ecosystems, and resource use and circular economy.

            Specific topics to be covered during the sessioN

            This session will focus on the disclosure requirements as detailed within:
            • ESRS E1 Climate change
            • ESRS E2 Pollution
            • ESRS E3 Water and marine resources
            • ESRS E4 Biodiversity and ecosystems
            • ESRS E5 Resource use and circular economy
            The session will also provide a brief overview of the ESRS cross-cutting standards. These two standards set out the general requirements and disclosures which apply throughout the sustainability reporting under the ESRS framework.


            Session 2 - European Sustainability Reporting Standards  - Cross-Cutting and Governance 
            Speakers :Ms Sahana Chandrasekhar Ms Elsa Leong, Dr Jeanelle Arpa & Ms Naomi Gauci



            BACKGROUND INFORMATION Session 2 (3 HRS)
            As companies prepare for these new requirements, it is important that they understand the detailed disclosures and the related metrics that must be reported on. This CPE session will focus on the cross-cutting standards, setting out the general requirements and general disclosures to be applied throughout the sustainability reporting under the ESRS framework, together with the topical standard related to governance, being business conduct.

            Specific topics to be covered during the sessioN

            This session will focus on the disclosure requirements as detailed within:
            ESRS 1 General Requirements
            • ESRS 2 General Disclosures
            • ESRS G1 Business Conduct
            Session 3 -  European Sustainability Reporting Standards – Social 
            Speakers: Ms Anita Grech, Ms Naomi Gauci, Clarissa Micallef, Ms Michaela Valletta, Mr Reuben Galea


            BACKGROUND INFORMATION Session 3 (3 HRS)
            This CPE session will focus on those topical standards related to the social sphere, being own workforce, workers in the value chain, affected communities and consumers and end-users.

            SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

            This session will focus on the disclosure requirements as detailed within:
            • ESRS S1 Own workforce
            • ESRS S2 Workers in the value chain
            • ESRS S3 Affected communities
            • ESRS S4 Consumers and end-users
            The session will also provide a brief overview of the ESRS cross-cutting standards. These two standards set out the general requirements and disclosures which apply throughout the sustainability reporting under the ESRS framework.
            Session 4 -  Sustainability Reporting Standards for SMEs 
            Speakers: Ms Sahana Chandrasekhar and Ms Christine Galea


            BACKGROUND INFORMATION Session 4 (2 HRS)
            In January 2024, following the requirements included in the Corporate Sustainability Reporting Directive, EFRAG published two Exposure Drafts – a European Sustainability Reporting Standard for listed Small and Medium Sized Enterprises (ESRS LSME ED) and a voluntary reporting standard for non-listed SMEs (VSME ED). 

            SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

            This session will focus on the objective of the Exposure Drafts referred to above (i.e. ESRS LSME ED and VSME ED) and the disclosure requirements detailed therein. The speakers will also provide an update on this project.

            TARGET AUDIENCE

            Members of the accountancy profession and sustainability professionals interested in the reporting obligations emanating from the ESRSs and/or who may be involved in the collection, analysis or reporting of such information.

            Speakers' Profiles

            Christine Galea is a Senior Manager responsible for Finance Department at the GO plc. She joined GO plc in December 1997 after obtaining the Bachelor of Accountancy (Hons.) from the University of Malta. She is a fellow member of the Malta Institute of Accountants.  In her capacity at GO plc, a public listed company on the local stock exchange, she plays a pivotal role in orchestrating the preparation of GO’s NRFD (Non-Financial Reporting Directive) reporting. This responsibility has sparked her interest in the evolving landscape of ESG reporting.  In addition to her professional responsibilities, she is actively involved in the ESG working group within MIA.  Her contributions include leading a subgroup dedicated to ESG Financial reporting. Her involvement underscores her commitment to fostering transparency and sustainability within her organisation and the wider business community. 
            Sahana Chandrasekharis the CSRD champion in the Accounting Advisory Services team at KPMG. She helps clients in the preparation of their sustainability report in compliance with the ESRS standards. Her role also involves keeping up to date with all sustainability reporting initiatives within the EU and understanding their implications and statutory consequences on local entities. She provides advice on financial and non-financial reporting matters to clients, which includes assisting clients with the preparation of annual reports and guiding them through any new uncharted reporting environments.
            Carl Zammit La Rosa is a Manager at PwC focusing on ESG and supporting clients with their sustainability journey through carbon footprint assessments, sustainability strategies, non-financial reporting and assurance on sustainability information, amongst others. Carl is also leading PwC Malta’s net zero commitment to 2030 and assists on other aspects of management consulting relating to EU funding and policy. Carl is a member of the MIA Sustainable Finance Committee.
            Anita Grech is a Partner at Mazars Malta and is specialised in audits of PIEs and listed entities and has extensive experience working on local and international groups of companies. She previously worked with one of the Big Four firms and has also gained experience working in industry. Anita is part of firm’s technical team and involved in internal training on audit methodology and is also deputy chairperson on the MIA’s sustainable finance committee. Anita is a Certified Public Accountant and Practicing Auditor by profession.
            Chris Meilak is a Certified Public Accountant, Economist and Partner at EY Malta, leading the Valuation, Modeling and Economics sub-service line in Malta. Chris joined EY in 2006 and has carried out a number of assignments in relation to valuations and financial/ business modelling. Chris holds an MA in Economics and the ACCA degree and is a Visiting Lecturer in the Department of Economics, University of Malta.
            Michaela Valletta works within the ESG Assurance Team at Deloitte where she is focusing on advisory and assurance work in relation to the sustainability regulatory landscape as well as the business development of the ESG function within the firm. She has also been invited as a guest lecturer at University of Malta and MCAST with regards to ESG training. Michaela is a member of the MIA Sustainable Reporting Working Group.
            Ediana Guillaumier leads People Advisory Services and EY Connect Learning for EY Malta. She is responsible for advising clients on human resource related matters including, training needs assessments, cultural transformation, performance management, change and talent management. for a number of sectors and industries, including government and parastatal, hospitality, financial services, gaming, retail and healthcare.
            As part of her role, Ediana has coordinated and project managed learning programmes, mobilising teams, resources and content, for the efficient delivery of high-quality courses. In addition, she has organised employee engagement surveys at an entity level and at a national level, including the Work Reimagined Survey 2023, 2022 and 2021, which focused on the employee sentiment across employees in the Maltese Islands.
            Ediana is a Certified Public Accountant, a Member of the Malta Institute of Accountants and a Certified Facilitator/Trainer for EY. Ediana is also a Committee Member on Women Directors in Malta.
            Ravi Arjun has a bachelors degree in mechanical engineering and a masters in business administration. He joined KPMG in 2024 in the Environment, Social & Governance team. Arjun started his career in product development for a top automotive OEM. During his time in the automotive industry, his primary focus was Total Value Management and cost cutting through design efficiency. In addition, he spent considerable time in new product launch, contributing to the launch of two major models during his time at the organization.
            After pursuing his MBA, Arjun worked in the supply chain & operation advisory space where he gained rich experience from working in a variety of industries including the automotive, industrial equipment manufacturing, infrastructure, renewable energy and many more, with focus on implementing sustainability related projects.
            Elsa Leong works within the Assurance team at Deloitte Malta with a focus on the on-going development of the sustainability reporting practice. She actively supports the team in building ESG-related training materials and assists clients in the preparation of their sustainability reporting align with ESRS standards. On top of ESG matters, Elsa has been involved in the mark-up and audit of annual financial reports for companies with the requirements of the European Single Electronic Format (ESEF) Regulatory Technical Standards. Elsa is a member of the MIA Sustainable Finance Reporting Working Group.
            Naomi Gauci is a Manager within the ESG team at PwC. She joined the firm in 2020 after obtaining a Master's in Accountancy and initially worked in the audit department, gaining experience auditing large local entities across various industries. Over the past year, she transitioned to the ESG team, driven by her passion for sustainability, with a particular focus on the social aspect. In her current role, Naomi has supported large local entities in preparing for CSRD reporting, specializing in double materiality assessments.

            EVENT CPE COMPETENCies

            11 Core


            WEBINARS TERMS AND CONDITIONS

            Terms and conditions  apply


            DISCLAIMER

            By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
            Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
            • 7 Oct 2024
            • 13:30 - 16:45
            • Online Webinar
            Register
            Registration Time: 13:15
            Sessions Time: 13:30- 16:45  including a 15-minute break
            Venue: 
              Online Webinar
            Speakers: Ms Christine Galea, Mr Carl Zammit La Rosa & Mr Chris Meilak, Mr Arjun Ravi
            Participation Fees (The Institute is now accepting payments via Paypal)
            MIA Members: €40.00
            Non-MIA Members: €75.00
            Retired Members: €20.00
            Students: 30.00

            *Group bookings for 3 or more participants available.

            BACKGROUND INFORMATION Session 1 (3 HRS)

            This CPE session will focus on those topical standards related to the environment, being climate change, pollution, water and marine resources, biodiversity and ecosystems, and resource use and circular economy.

            Specific topics to be covered during the sessioN

            This session will focus on the disclosure requirements as detailed within:
            • ESRS E1 Climate change
            • ESRS E2 Pollution
            • ESRS E3 Water and marine resources
            • ESRS E4 Biodiversity and ecosystems
            • ESRS E5 Resource use and circular economy
            The session will also provide a brief overview of the ESRS cross-cutting standards. These two standards set out the general requirements and disclosures which apply throughout the sustainability reporting under the ESRS framework.


            TARGET AUDIENCE

            Members of the accountancy profession and sustainability professionals interested in the reporting obligations emanating from the ESRSs and/or who may be involved in the collection, analysis or reporting of such information.

            Speakers' Profiles

            Carl Zammit La Rosa is a Manager at PwC focusing on ESG and supporting clients with their sustainability journey through carbon footprint assessments, sustainability strategies, non-financial reporting and assurance on sustainability information, amongst others. Carl is also leading PwC Malta’s net zero commitment to 2030 and assists on other aspects of management consulting relating to EU funding and policy. Carl is a member of the MIA Sustainable Finance Committee.
            Chris Meilak is a Certified Public Accountant, Economist and Partner at EY Malta, leading the Valuation, Modeling and Economics sub-service line in Malta. Chris joined EY in 2006 and has carried out a number of assignments in relation to valuations and financial/ business modelling. Chris holds an MA in Economics and the ACCA degree and is a Visiting Lecturer in the Department of Economics, University of Malta.
            Norbert Paul Vella is a Partner at PwC Malta and has over 16 years of experience in matters related to the financial sector including extensive consultation experience in relation to financial services regulation within the local banking sector.
            Norbert leads the banking advisory practice of PwC Malta and is well versed with the ongoing developments in respect of the management and supervision of ESG risks for credit institutions and the wider financial services community.  He is also leading PwC Malta’s ESG Reporting and Assurance initiatives.
            Christine Galea is a Senior Manager responsible for Finance Department at the GO plc. She joined GO plc in December 1997 after obtaining the Bachelor of Accountancy (Hons.) from the University of Malta. She is a fellow member of the Malta Institute of Accountants.  In her capacity at GO plc, a public listed company on the local stock exchange, she plays a pivotal role in orchestrating the preparation of GO’s NRFD (Non-Financial Reporting Directive) reporting. This responsibility has sparked her interest in the evolving landscape of ESG reporting.  In addition to her professional responsibilities, she is actively involved in the ESG working group within MIA.  Her contributions include leading a subgroup dedicated to ESG Financial reporting. Her involvement underscores her commitment to fostering transparency and sustainability within her organisation and the wider business community. 
            Arjun Ravi has a bachelors degree in mechanical engineering and a masters in business administration. He joined KPMG in 2024 in the Environment, Social & Governance team. Arjun started his career in product development for a top automotive OEM. During his time in the automotive industry, his primary focus was Total Value Management and cost cutting through design efficiency. In addition, he spent considerable time in new product launch, contributing to the launch of two major models during his time at the organization.
            After pursuing his MBA, Arjun worked in the supply chain & operation advisory space where he gained rich experience from working in a variety of industries including the automotive, industrial equipment manufacturing, infrastructure, renewable energy and many more, with focus on implementing sustainability related projects.

            EVENT CPE COMPETENCies

            3  Core


            WEBINARS TERMS AND CONDITIONS

            Terms and conditions  apply


            DISCLAIMER

            By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
            Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
            • 9 Oct 2024
            • 13:30 - 15:30
            • Online Webinar
            Register
            Registration Time:13:15
            Sessions Time: 13:30- 15:30  No Break
            Speakers: Dr Elizabeth Borg
            Venue:   Online Webinar

            Participation Fees 
            MIA Members: €28
            Non-MIA Members: €50.00
            Retired Members: €15.00
            Students: €20.00

            *Group bookings for 3 or more participants available.


            BACKGROUND INFORMATION

            While PEP status itself isn't indicative of criminal behaviour, the heightened risk prompts subject persons to adopt stringent AML/CFT precautions. This webinar seeks to provide a pragmatic approach as to ‘when' and 'how' to conduct appropriate levels of due diligence, while shedding light on the intricacies that make this process less than straightforward.

            SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

            • Understanding the regulatory framework in relation to PEP
            • Understanding the definition of a Politically Exposed Persons
            • Defining family members of PEPs
            • Defining close associates of PEPs
            • Understanding the methods to adopt to define PEPs
            • Adopting a risk based approach when carrying out due diligence on PEPs - Enhanced due diligence measures for the above
            • Ongoing monitoring of business relationships involving PEP

            Why is the session of relevance to our members?

            When dealing with Politically Exposed Persons, or 'PEPs',  subject persons are obliged to have in place procedures to be able to identify who qualifies as a PEP and how to treat such individuals. Such procedures may at times be tricky to implement, particularly when a risk-based approach is adopted. This seminar shall equip participants with the knowledge and skills of how a subject person shall perform various enhanced due diligence measures in line with the risks involved within a business relationship. Moreover, the webinar shall delve also into the latest developments in relation to regulation related to PEPs

              Target Audience

              • Subject Persons
              • Compliance officers
              • Client facing employees
              • MLROs
              • Monitoring Functions
              • Directors of subject persons
              • Compliance executives
              • Students wishing to pursue a career in compliance

              Speaker's Profile


              Dr. Elizabeth Sammut Borg, a seasoned lawyer and compliance specialist, currently holds the
              position of Money Laundering Reporting Officer (MLRO) for both CSP and Retirement Pension
              Scheme companies. Previously, Elizabeth headed the the compliance and legal division as
              Director of Legal and Compliance at Dixcart Management Malta Limited, serving also as MLRO
              and Compliance Officer on companies licenced to offer CSP and trustee services.
              As a dedicated compliance specialist, Elizabeth focuses on navigating the intricate landscape
              of anti-money laundering and counter-financing of terrorism regulations as well as specialising
              in regulatory compliance for CSPs and trustees. Her extensive experience extends to serving
              as MLRO for CSPs, Trustees, and Fiduciaries, as well as retirement pension schemes
              companies. Beyond her role, Elizabeth provides AML training and guidance contributing to
              the development and enhancement of compliance standards within the industry.
              Dr Borg graduated as a lawyer in 2010, subsequently reading Master’s Degree in International
              Criminal Law, with the United Nations Interregional Crime Institute in Turin. Before joining
              Dixcart, Elizabeth served as an employment law prosecutor and also worked at the Court of
              the European Union in Luxembourg, as a legal jurist in the research and documentation
              department

              EVeNT CPE COMPETENCies

              2 Core

              WEBINARS TERMS AND CONDITIONS

              Terms and conditions  apply


              DISCLAIMER

              By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
              Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
              • 10 Oct 2024
              • 13:30 - 16:45
              • Online Webinar
              Register
              Registration Time: 13:15
              Sessions Time: 13:30 - 16:45  including a 15-minute break
              Speakers: Mr Christian Vella & Ms Nicola Attard
              Venue:   Online Webinar
              Participation Fees (The Institute is now accepting payments via Paypal)
              MIA Members: €40.00
              Non-MIA Members: €75.00
              Retired Members: €20.00
              Students: €30.00

              *Group bookings for 3 or more participants available.

              BACKGROUND INFORMATION

              The Income Tax Act (chapter 123 of the laws of Malta), contains a number of provisions relating to various deductions and exemptions that find application and which need to be considered when determining the Malta income tax liability of companies and individuals. This session will aim to provide an overview of the main considerations emanating from articles 12 and 14 of the Income Tax Act (Cap. 123), with particular focus on a number of commonly applied provisions.

              SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

              • Article 12(1)(c) of the Income Tax Act (Cap. 123) – Non-Resident Exemption
              • Article 12(1)(u) of the Income Tax Act (Cap. 123) – Participation Exemption
              • Article 14(1)(e) of the Income Tax Act (Cap. 123) – Voluntary Occupational Pension Scheme
              • Article 14(1)(m) of the Income Tax Act (Cap. 123) – Capital Expenditure on Intellectual Property
              • Article 14(1)(o) of the Income Tax Act (Cap. 123) – Notional Interest Deductions
              • Article 14(1)(p) of the Income Tax Act (Cap. 123) – Patent Box Regime

              Why is the session of relevance to our members?

              The session will aim to provide attendees with a better understanding of the main considerations emanating from articles 12 and 14 of the Income Tax Act (Cap. 123), along with relevant subsidiary legislation issued under such act and guidance published by the Malta tax authorities, with a particular focus on the Non-Resident Exemption, the Participation Exemption, the Voluntary Occupational Pension Scheme, Capital Expenditure on Intellectual Property, Notional Interest Deductions and the Patent Box Regime. The session will consider a number of practical examples and case studies in order to better explain the intricacies of such provisions.

                Target Audience

                Accountants, tax advisors, tax practitioners.

                Speakers' Profiles

                Christian Vella is currently a senior tax manager at Deloitte Malta. He currently forms part of the tax mergers and acquisitions department within the firm’s tax practice. Chris mainly focuses on engagements primarily relating to shareholder restructuring exercises, succession planning engagements, mergers and acquisitions as well as general tax advisory services.

                Nicola Attard is a manager at Deloitte Malta, forming part of the mergers and acquisitions department within the firm’s tax practice. She currently focuses on tax advisory engagements, primarily relating to succession planning, operational restructuring exercises as well as mergers and acquisitions.

                EVeNT CPE COMPETENCies


                3  Core


                WEBINARS TERMS AND CONDITIONS

                Terms and conditions  apply


                DISCLAIMER

                By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                • 11 Oct 2024
                • 09:15 - 12:30
                • Online Webinar
                Register
                Registration Time: 09:00
                Sessions Time: 09:15 - 12:30  including a 15-minute break
                Speaker: Mr Kenneth Cremona
                Venue:   Online Webinar
                Participation Fees (The Institute is now accepting payments via Paypal)
                MIA Members: €40.00
                Non-MIA Members: €75.00
                Retired Members: €20.00
                Students: €30.00

                *Group bookings for 3 or more participants available.

                BACKGROUND INFORMATION

                The EU VAT Directive is the cornerstone legislation that impacts businesses operating within the EU. As such, staying up-to-date with the latest developments and updates to the directive is essential for tax professionals and business owners alike. Although VAT regulations in the EU are largely harmonised, there are still some contrasts with local jurisdictions. In this session we will see the similarities and differences between the EU Directive and the Maltese VAT Legislation

                Specific topics to be covered during the session

                1.      Basic VAT principles- refresher
                2.      Overview EU VAT Legislation – Key Aspects
                3.      Overview Maltese VAT Legislation- Key Aspects
                4.      Compare and Contrast the two pieces of Legislation
                5.      Looking ahead & expected developments

                Why is the session of relevance to our members?

                Accountants and VAT advisors would want to attend this session to enhance their understanding of the convolutions involved in the EU Directive and Maltese Legislation. Attendees will have the opportunity to gain valuable insights on the latest regulatory updates, compliance challenges, and best practices.

                Target Audience

                Accountants, Accounting Students, VAT Advisors, Lawyers

                Speaker's Profile

                Kenneth Cremona graduated with a Master in Accountancy from the University of Malta in 2015. Kenneth joined RSM Malta in 2016, initially working on Income Tax Compliance dealing with clients established in multiple industries including Gaming, Immovable Property, Investments, Pharmaceuticals and Retail. In 2019, he specialised in VAT advisory and was promoted to a Manager in 2022. Kenneth is also a CPA warrant holder and received the Professional Certificate in Taxation issued by the Malta Institute of Taxation in 2017..

                EVENT CPE COMPETENCies


                3  Core


                WEBINARS TERMS AND CONDITIONS

                Terms and conditions  apply


                DISCLAIMER

                By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                • 14 Oct 2024
                • 13:30 - 16:45
                • Online Webinar
                Register
                Registration Time: 13:15
                Sessions Time: 13:30- 16:45  including a 15-minute break
                Venue: 
                  Online Webinar
                Speakers: Ms Sahana Chandrasekhar ,Ms Elsa Leong, Dr Jeanelle Arpa  & Ms Naomi Gauci 
                Participation Fees (The Institute is now accepting payments via Paypal)
                MIA Members: €40.00
                Non-MIA Members: €75.00
                Retired Members: €20.00
                Students: 30.00


                *Group bookings for 3 or more participants available.

                BACKGROUND INFORMATION Session 1 (3 HRS)

                As companies prepare for these new requirements, it is important that they understand the detailed disclosures and the related metrics that must be reported on. This CPE session will focus on the cross-cutting standards, setting out the general requirements and general disclosures to be applied throughout the sustainability reporting under the ESRS framework, together with the topical standard related to governance, being business conduct.

                Specific topics to be covered during the sessioN

                This session will focus on the disclosure requirements as detailed within:
                ESRS 1 General Requirements
                • ESRS 2 General Disclosures
                • ESRS G1 Business Conduct

                TARGET AUDIENCE

                Members of the accountancy profession and sustainability professionals interested in the reporting obligations emanating from the ESRSs and/or who may be involved in the collection, analysis or reporting of such information.

                Speakers' Profiles

                Sahana Chandrasekharis the CSRD champion in the Accounting Advisory Services team at KPMG. She helps clients in the preparation of their sustainability report in compliance with the ESRS standards. Her role also involves keeping up to date with all sustainability reporting initiatives within the EU and understanding their implications and statutory consequences on local entities. She provides advice on financial and non-financial reporting matters to clients, which includes assisting clients with the preparation of annual reports and guiding them through any new uncharted reporting environments.
                Elsa Leong works within the Assurance team at Deloitte Malta with a focus on the on-going development of the sustainability reporting practice. She actively supports the team in building ESG-related training materials and assists clients in the preparation of their sustainability reporting align with ESRS standards. On top of ESG matters, Elsa has been involved in the mark-up and audit of annual financial reports for companies with the requirements of the European Single Electronic Format (ESEF) Regulatory Technical Standards. Elsa is a member of the MIA Sustainable Finance Reporting Working Group.
                Naomi Gauci is a Manager within the ESG team at PwC. She joined the firm in 2020 after obtaining a Master's in Accountancy and initially worked in the audit department, gaining experience auditing large local entities across various industries. Over the past year, she transitioned to the ESG team, driven by her passion for sustainability, with a particular focus on the social aspect. In her current role, Naomi has supported large local entities in preparing for CSRD reporting, specializing in double materiality assessments.

                EVENT CPE COMPETENCies

                3  Core


                WEBINARS TERMS AND CONDITIONS

                Terms and conditions  apply


                DISCLAIMER

                By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                • 15 Oct 2024
                • 09:15 - 12:30
                • Online Webinar
                Register
                Registration Time: 09:00
                Sessions Time: 09:15 - 12:30  including a 15-minute break
                Speakers: Mr Chris Meilak & Ms Joette Sciortino
                Venue:   Online Webinar
                Participation Fees (The Institute is now accepting payments via Paypal)
                MIA Members: €40.00
                Non-MIA Members: €75.00
                Retired Members: €20.00
                Students: €30.00

                *Group bookings for 3 or more participants available.

                synopsis

                This session will delve into the increasingly relevant topic of greenwashing amidst the global push for environmental, social and governance (ESG) initiatives and reporting. The aim of this session is to dissect the concept of greenwashing and exploring its different dimensions. The session will give a clear understanding of its implications, in various sectors including financial services.

                BACKGROUND INFORMATION

                As the global community intensifies its efforts to combat climate change and promote sustainability, businesses are increasingly aligning themselves with ESG principles and ensuring compliance with applicable ESG reporting. However, in the middle of this green revolution, a deceptive trend known as greenwashing has surfaced, creating a significant challenge to the integrity of the sustainability movement. Greenwashing is the practice where companies misrepresent their products, services or overall corporate actions as environmentally/ socially friendly, often to capitalise on the growing demand for sustainable options. This misleading tactic not only distorts public perception but also hinders progress by overshadowing the efforts of truly sustainable enterprises.
                objectives of the session

                The objective of the seminar is to provide an overview of greenwashing, delving into regulatory obligations, implications of greenwashing on businesses as well as case studies.

                Specific topics to be covered during the session
                • ESG/ Sustainability trends
                • Motives for greenwash
                • What is greenwashing
                       Definitions
                       Tactics
                • Shades of “green”
                • Types of greenwashing risks
                • Greenwashing regulations – requirements and timelines
                • Implications
                • How to support your green claims

                Target Audience

                This seminar is relevant for all professionals, entrepreneurs, students and anyone currently involved and interested in sustainability and transparency in business practices. It is ideal both for newcomers in the sustainability sphere but also for more experienced learners who have are looking to navigate the complexities of ESG reporting and understanding the risks of greenwashing.

                Speakers' Profiles

                Joette Sciortino is a Partner at EY Malta. She joined the firm in 2006 after obtaining a Degree in Accountancy from the University of Malta.  She has significant experience in the financial services industry particularly in supporting and leading various financial crime and regulatory projects. She has been seconded to EY UK whereby she has led various cross-border financial crime engagements. Joette is a Certified Public Accountant and a member of PMLFT sub-committee at the Malta Institute of Accountants and the Institute of Financial Services Practitioners.

                Chris Meilak is a Certified Public Accountant, Economist and Partner at EY Malta, leading the Sustainability sub-service line in Malta. Chris has carried out a number of assignments in relation to sustainability topics, on both public sector and private sector engagements. Chris holds an MA in Economics and the ACCA degree, is GRI certified, and is a Visiting Lecturer in the Department of Economics, University of Malta. Chris is a member of the MIA’s Sustainable Finance sub-committee.

                EVENT CPE COMPETENCies

                3 Core

                WEBINARS TERMS AND CONDITIONS

                Terms and conditions  apply


                DISCLAIMER

                By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                • 16 Oct 2024
                • 23 Oct 2024
                • 2 sessions
                • Online Webinar
                Register
                Registration Time: 13:15
                Sessions Time: 13:30 - 16:45  including a 15-minute break
                Speaker: Ms Trudy Muscat & Dr Timothy Borg Olivier
                Venue:   Online Webinar
                Participation Fees (The Institute is now accepting payments via Paypal)
                MIA Members: €70.00
                Non-MIA Members: €140.00
                Retired Members: €30.00
                Students: €50.00


                Session 1: A Hands-On Approach to Transfer Pricing in Malta

                BACKGROUND INFORMATION

                 This session is intended to provide a deep-dive into the Transfer Pricing Rules introduced locally and the corresponding Guidelines published by the Malta Tax and Customs Authorities, including through a series of practical examples. The session shall also address the relevance of the OECD Transfer Pricing Guidelines with respect to the application of the local Transfer Pricing Rules.

                SPECIFIC TOPICS TO BE COVERED DURING THE SESSIOn

                Malta Transfer Pricing Rules and Guidelines
                • Relevant parts of the 2022 OECD Transfer Pricing Guidelines
                • Practical cases relevant to the Maltese practitioner
                • Transfer pricing studies
                • Transfer pricing documentation

                Session 2: Transfer pricing implication for Profit Attribution to Permanent Establishments

                BACKGROUND INFORMATION

                This session is intended to provide insights into the scenarios which may give rise to a Maltese permanent establishment, and the rules governing PE profit attributions, including through a series of practical examples. The session shall also address the relevance of the OECD Transfer Pricing Guidelines and the 2010 OECD Report on the Attribution of Profits to Permanent Establishments with respect to the application of the local Transfer Pricing Rules

                SPECIFIC TOPICS TO BE COVERED DURING THE SESSIOn

                • The local interpretation of OECD Model Tax Convention Article 7 and Article 5
                • Malta Transfer Pricing Rules and Guidelines
                • 2010 OECD Report on the Attribution of Profits to Permanent Establishments
                • Local tax treatment of profits attributed to a permanent establishment
                • Practical cases relevant to the Maltese practitioner
                Target Audience
                Service providers working within groups with international presence.

                WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

                Following the introduction of Transfer Pricing Rules locally, with effect from 1 January 2024, now that the dust has settled and we are starting to come to terms with the Rules and Guidelines published, this session will delve into some of the practical implications relating to the introduction of transfer pricing rules in Malta.

                Speakers' Profiles

                Trudy Muscat: A senior manager within Deloitte’s international tax team, Trudy is an experienced international tax lawyer with a demonstrated history of efficiently leading a team to support MNEs with cross-border tax permutations, particularly focused on the entertainment and tech industry. Fifteen years work experience in corporate international tax law, personal holding solutions, tax strategy and policy, transfer pricing and controversy. Tax law and transfer pricing lecturer, coordinator and examiner. Specialisation in EU tax policy and developments.
                Timothy Borg Olivier is a lawyer by profession and is currently a Senior Manager within the international tax team at Deloitte Malta. Timothy studied law at the University of Malta before furthering his studies at the University of Leiden where he read for and successfully obtained an Advanced Masters in International Tax Law from the International Tax Centre. Following his graduation, Timothy served as a Teaching Assistant within the International Tax Centre. Timothy advises and assists a number of local and international clients in connection with cross border transactions and has particular industry expertise in relation to the iGaming industry.

                EVeNT CPE COMPETENCies


                6  Core


                WEBINARS TERMS AND CONDITIONS

                Terms and conditions  apply


                DISCLAIMER

                By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                • 16 Oct 2024
                • 13:30 - 16:45
                • Online Webinar
                Register
                Registration Time: 13:15
                Sessions Time: 13:30 - 16:45  including a 15-minute break
                Speakers: Ms Trudy Muscat & Dr Timothy Borg Olivier
                Venue:   Online Webinar
                Participation Fees (The Institute is now accepting payments via Paypal)
                MIA Members: €40.00
                Non-MIA Members: €75.00
                Retired Members: €20.00
                Students: €30.00

                *Group bookings for 3 or more participants available.

                BACKGROUND INFORMATION

                 This session is intended to provide a deep-dive into the Transfer Pricing Rules introduced locally and the corresponding Guidelines published by the Malta Tax and Customs Authorities, including through a series of practical examples. The session shall also address the relevance of the OECD Transfer Pricing Guidelines with respect to the application of the local Transfer Pricing Rules.

                SPECIFIC TOPICS TO BE COVERED DURING THE SESSIOn

                Malta Transfer Pricing Rules and Guidelines
                • Relevant parts of the 2022 OECD Transfer Pricing Guidelines
                • Practical cases relevant to the Maltese practitioner
                • Transfer pricing studies
                • Transfer pricing documentation
                Target Audience
                Service providers working within groups with international presence.

                WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

                Following the introduction of Transfer Pricing Rules locally, with effect from 1 January 2024, now that the dust has settled and we are starting to come to terms with the Rules and Guidelines published, this session will delve into some of the practical implications relating to the introduction of transfer pricing rules in Malta.

                Speakers' Profiles

                Trudy Muscat: A senior manager within Deloitte’s international tax team, Trudy is an experienced international tax lawyer with a demonstrated history of efficiently leading a team to support MNEs with cross-border tax permutations, particularly focused on the entertainment and tech industry. Fifteen years work experience in corporate international tax law, personal holding solutions, tax strategy and policy, transfer pricing and controversy. Tax law and transfer pricing lecturer, coordinator and examiner. Specialisation in EU tax policy and developments.
                Timothy Borg Olivier is a lawyer by profession and is currently a Senior Manager within the international tax team at Deloitte Malta. Timothy studied law at the University of Malta before furthering his studies at the University of Leiden where he read for and successfully obtained an Advanced Masters in International Tax Law from the International Tax Centre. Following his graduation, Timothy served as a Teaching Assistant within the International Tax Centre. Timothy advises and assists a number of local and international clients in connection with cross border transactions and has particular industry expertise in relation to the iGaming industry.

                EVeNT CPE COMPETENCies


                3  Core


                WEBINARS TERMS AND CONDITIONS

                Terms and conditions  apply


                DISCLAIMER

                By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                • 18 Oct 2024
                • 09:15 - 12:30
                • Online Webinar
                Register
                Registration Time: 09:00
                Sessions Time: 09:15 - 12:30  including a 15-minute break
                Speaker: 
                Dr Natalie Kenely
                Venue:   Online Webinar
                Participation Fees (The Institute is now accepting payments via Paypal)
                MIA Members: €40.00
                Non-MIA Members: €75.00
                Retired Members: €20.00
                Students: €30.00

                *Group bookings for 3 or more participants available.

                BACKGROUND INFORMATION

                The modern workplace presents a multitude of challenges, from demanding workloads to personal struggles. These stressors can lead to burnout, a state of emotional exhaustion, cynicism, and reduced effectiveness. Burnout is a growing concern, impacting not only employees' wellbeing but also organisational performance. This session takes a holistic approach, exploring how both individual and team-based strategies can prevent burnout and cultivate a thriving work environment.
                Specific topics to be covered during the session
                • Gain a comprehensive understanding of burnout, its causes, and its consequences.
                • Explore a systemic approach to fostering wellbeing in the workplace. 
                • Recognise the power of teamwork in preventing burnout and building resilience.
                • Develop practical strategies to build successful and supportive teams

                Why is the session of relevance to our members?

                Research consistently shows that employees who feel valued, supported, and engaged in meaningful work experience greater wellbeing and a stronger commitment to their organisation's goals. This translates into improved performance, innovation, and a more positive work environment for everyone. This session equips attendees, regardless of their role, with the knowledge and tools to create a workplace that prioritises both individual and team wellbeing.

                Target Audience

                This session is designed for accountants, firm members and managers, directors, and anyone interested in promoting wellbeing within their organisation. It is beneficial for both Malta Institute of Accountants members and non-members

                Speaker's Profile

                Dr Natalie Kenely is a Resident Senior Lecturer within the Faculty for Social Wellbeing, University of Malta. She was Head of the Department of Social Policy and Social Work between 2016 and 2020. She participated as panel member and keynote speaker on a number of conferences organized by the MIA. She has also delivered various CPE workshops to MIA. Her expertise includes management, leadership, emotional intelligence, wellbeing, resilience and self-care. Dr Kenely has presented her research in conferences both locally and abroad and has authored a number of articles and chapters on her areas of interest.

                EVENT CPE COMPETENCies


                3  professional


                WEBINARS TERMS AND CONDITIONS

                Terms and conditions  apply


                DISCLAIMER

                By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                • 21 Oct 2024
                • 13:30 - 16:45
                • Online Webinar
                Register
                Registration Time: 13:15
                Sessions Time: 13:30 - 15:30  no break
                Speakers: Ms Anita Grech, Ms Naomi Gauci, Ms Clarissa Micallef, Ms Michaela Valletta, Mr Reuben Galea 
                Venue: Online Webinar
                Participation Fees (The Institute is now accepting payments via Paypal)
                MIA Members: €40
                Non-MIA Members: €75.00
                Retired Members: €20.00
                Students: €30.00

                *Group bookings for 3 or more participants available.

                BACKGROUND INFORMATION
                This CPE session will focus on those topical standards related to the social sphere, being own workforce, workers in the value chain, affected communities and consumers and end-users.

                SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                This session will focus on the disclosure requirements as detailed within:
                • ESRS S1 Own workforce
                • ESRS S2 Workers in the value chain
                • ESRS S3 Affected communities
                • ESRS S4 Consumers and end-users
                The session will also provide a brief overview of the ESRS cross-cutting standards. These two standards set out the general requirements and disclosures which apply throughout the sustainability reporting under the ESRS framework.

                TARGET AUDIENCE

                Members of the accountancy profession and sustainability professionals interested in the reporting obligations emanating from the ESRSs and/or who may be involved in the collection, analysis or reporting of such information.

                  Speakers' Profiles

                  Anita Grech is a Partner at Mazars Malta and is specialised in audits of PIEs and listed entities and has extensive experience working on local and international groups of companies. She previously worked with one of the Big Four firms and has also gained experience working in industry. Anita is part of firm’s technical team and involved in internal training on audit methodology and is also deputy chairperson on the MIA’s sustainable finance committee. Anita is a Certified Public Accountant and Practicing Auditor by profession.
                  Michaela Valletta works within the ESG Assurance Team at Deloitte where she is focusing on advisory and assurance work in relation to the sustainability regulatory landscape as well as the business development of the ESG function within the firm. She has also been invited as a guest lecturer at University of Malta and MCAST with regards to ESG training. Michaela is a member of the MIA Sustainable Reporting Working Group.

                  EVENT CPE COMPETENCies


                  3 Hours Core


                  WEBINARS TERMS AND CONDITIONS


                  Terms and conditions  apply


                  DISCLAIMER

                  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                  • 23 Oct 2024
                  • 13:30 - 16:45
                  • Online Webinar
                  Register
                  Registration Time: 13:15
                  Sessions Time: 13:30 - 16:45  including a 15-minute break
                  Speakers: Ms Trudy Muscat & Dr Timothy Borg Olivier
                  Venue:   Online Webinar
                  Participation Fees (The Institute is now accepting payments via Paypal)
                  MIA Members: €40.00
                  Non-MIA Members: €75.00
                  Retired Members: €20.00
                  Students: €30.00

                  *Group bookings for 3 or more participants available.

                  BACKGROUND INFORMATION

                   This session is intended to provide insights into the scenarios which may give rise to a Maltese permanent establishment, and the rules governing PE profit attributions, including through a series of practical examples. The session shall also address the relevance of the OECD Transfer Pricing Guidelines and the 2010 OECD Report on the Attribution of Profits to Permanent Establishments with respect to the application of the local Transfer Pricing Rules

                  SPECIFIC TOPICS TO BE COVERED DURING THE SESSIOn

                  • The local interpretation of OECD Model Tax Convention Article 7 and Article 5
                  • Malta Transfer Pricing Rules and Guidelines
                  • 2010 OECD Report on the Attribution of Profits to Permanent Establishments
                  • Local tax treatment of profits attributed to a permanent establishment
                  • Practical cases relevant to the Maltese practitioner
                  Target Audience
                  Service providers working within groups with international presence.

                  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

                  Following the introduction of Transfer Pricing Rules locally, with effect from 1 January 2024, now that the dust has settled and we are starting to come to terms with the Rules and Guidelines published, this session will delve into some of the practical implications relating to the introduction of transfer pricing rules in Malta.

                  Speakers' Profiles

                  Trudy Muscat: A senior manager within Deloitte’s international tax team, Trudy is an experienced international tax lawyer with a demonstrated history of efficiently leading a team to support MNEs with cross-border tax permutations, particularly focused on the entertainment and tech industry. Fifteen years work experience in corporate international tax law, personal holding solutions, tax strategy and policy, transfer pricing and controversy. Tax law and transfer pricing lecturer, coordinator and examiner. Specialisation in EU tax policy and developments.
                  Timothy Borg Olivier is a lawyer by profession and is currently a Senior Manager within the international tax team at Deloitte Malta. Timothy studied law at the University of Malta before furthering his studies at the University of Leiden where he read for and successfully obtained an Advanced Masters in International Tax Law from the International Tax Centre. Following his graduation, Timothy served as a Teaching Assistant within the International Tax Centre. Timothy advises and assists a number of local and international clients in connection with cross border transactions and has particular industry expertise in relation to the iGaming industry.

                  EVeNT CPE COMPETENCies


                  3  Core


                  WEBINARS TERMS AND CONDITIONS

                  Terms and conditions  apply


                  DISCLAIMER

                  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                  • 24 Oct 2024
                  • 13:30 - 16:45
                  • Online Webinar
                  Register
                  Registration Time: 13:15
                  Sessions Time: 13:30- 16:45  including a 15-minute break
                  Speaker: Mr Kurt Muscat
                  Venue: 
                    Online Webinar

                  Participation Fees (The Institute is now accepting payments via Paypal)
                  MIA Members: €40.00
                  Non-MIA Members: €75.00
                  Retired Members: €20.00
                  Students: €30.00

                  *Group bookings for 3 or more participants available.

                  BACKGROUND INFORMATION

                  In today's dynamic and interconnected business landscape, senior accounting practitioners play a critical role in guiding financial decision-making and ensuring the financial stability and success of their organizations. To effectively fulfil this role, it is essential for accounting professionals to stay informed about key economic indicators and understand their implications on business performance.
                  The "Key Economic Indicators: A Guide for Senior Accounting Practitioners" session is designed to equip accounting professionals with the knowledge and tools necessary to navigate the complex economic landscape. The session will delve into the significance of various economic indicators and how they can be effectively utilized to inform financial strategies, risk assessment, and decision-making processes.
                  Whether you work in corporate finance, public accounting, or financial advisory services, this session will provide you with valuable insights and practical guidance on how to leverage economic indicators to enhance your role as a senior accounting practitioner.

                  Specific topics to be covered during the sessioN

                  During the session, we will cover essential economic indicators, including:
                  • Gross Domestic Product (GDP): Understanding economic growth and its impact on businesses.
                  • Consumer Price Index (CPI): Analyzing inflation and its implications for financial planning.
                  • Unemployment Rate: Assessing labor market conditions and its influence on businesses.
                    Interest Rates: Evaluating borrowing costs and investment decisions.
                  • Stock Market Performance: Interpreting market trends and their significance for accounting practices.
                  • Housing Market Indicators: Identifying real estate market health and its impact on the economy.
                  • Business Confidence Index: Evaluating economic sentiment and its relevance to financial planning.
                  • Trade Balance: Assessing international trade dynamics and its effects on industries.
                  • Government Budget Deficit/Surplus: Analyzing fiscal health and its implications for accounting practices.
                  • Leading Economic Indicators: Predicting future economic trends and making proactive financial decisions.

                  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

                  MIA members  should attend the "Key Economic Indicators: A Guide for Senior Accounting Practitioners" session to gain valuable economic insights and enhance their financial decision-making skills. MIA members will benefit from exclusive access to specialized knowledge and industry expertise. Non-members will have the opportunity to expand their professional expertise and stay updated with industry trends. Join us for this session to deepen your understanding of economic indicators and their impact on financial decisions, helping you navigate the complexities of the ever-changing economic landscape.

                  Target Audience

                  The "Key Economic Indicators: A Guide for Senior Accounting Practitioners" session is specifically designed for senior accounting practitioners and professionals involved in financial decision-making, risk assessment, and strategic planning. The session will provide valuable insights and practical guidance for individuals in various roles, including but not limited to: 
                  • Senior Accountants
                  • Chief Financial Officers (CFOs)
                  • Finance Directors and Managers
                  • Financial Analysts
                  • Audit and Assurance Professionals
                  • Financial Consultants and Advisors

                  Speaker's Profile

                  Kurt Muscat holds a Masters of Science degree in Economics from the University of Malta and an ACCA qualification
                  He started his career as an auditor with Grant Thornton before being seconded with St Julian's advisory for just over a year. During his time at St Julian's advisory he focused on financial modelling and future forecasts as well as raising debt and equity for several local and international companies.
                  Kurt has joined EMCS in January 2018 and is presently a senior executive for the Advisory service at EMCS. He worked on a number of product development costing analysis and economic impact assessments mainly for the appraisal of Malta council for science and technology (MCST) projects. Was also involved in the undertaking of various CBAs and feasibility studies for the public sector which range from waste and water management to the appraisal of projects that seek to address Malta's ever-increasing transportation problem.
                  Other work included business plans for EU funds, financial analysis and Corporate finance.

                  EVENT CPE COMPETENCies

                  3  Professional 


                  WEBINARS TERMS AND CONDITIONS

                  Terms and conditions  apply


                  DISCLAIMER

                  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                  • 28 Oct 2024
                  • 13:00 - 15:00
                  • Online Webinar
                  Register
                  Registration Time: 12:45
                  Sessions Time: 13:00- 15:00  no break
                  Venue: 
                    Online Webinar
                  Speakers :Ms Sahana Chandrasekhar and Ms Christine Galea
                  Participation Fees (The Institute is now accepting payments via Paypal)
                  MIA Members: €28.00
                  Non-MIA Members: €50.00
                  Retired Members: €15.00
                  Students: 20.00


                  *Group bookings for 3 or more participants available.

                  BACKGROUND INFORMATION Session 1 

                  In January 2024, following the requirements included in the Corporate Sustainability Reporting Directive, EFRAG published two Exposure Drafts – a European Sustainability Reporting Standard for listed Small and Medium Sized Enterprises (ESRS LSME ED) and a voluntary reporting standard for non-listed SMEs (VSME ED). 

                  Specific topics to be covered during the sessioN

                  This session will focus on the objective of the Exposure Drafts referred to above (i.e. ESRS LSME ED and VSME ED) and the disclosure requirements detailed therein. The speakers will also provide an update on this project.

                  TARGET AUDIENCE

                  Members of the accountancy profession and sustainability professionals interested in the reporting obligations emanating from the ESRSs and/or who may be involved in the collection, analysis or reporting of such information.

                  Speakers' Profiles

                  Sahana Chandrasekharis the CSRD champion in the Accounting Advisory Services team at KPMG. She helps clients in the preparation of their sustainability report in compliance with the ESRS standards. Her role also involves keeping up to date with all sustainability reporting initiatives within the EU and understanding their implications and statutory consequences on local entities. She provides advice on financial and non-financial reporting matters to clients, which includes assisting clients with the preparation of annual reports and guiding them through any new uncharted reporting environments.
                  Christine Galea is a Senior Manager responsible for Finance Department at the GO plc. She joined GO plc in December 1997 after obtaining the Bachelor of Accountancy (Hons.) from the University of Malta. She is a fellow member of the Malta Institute of Accountants.  In her capacity at GO plc, a public listed company on the local stock exchange, she plays a pivotal role in orchestrating the preparation of GO’s NRFD (Non-Financial Reporting Directive) reporting. This responsibility has sparked her interest in the evolving landscape of ESG reporting.  In addition to her professional responsibilities, she is actively involved in the ESG working group within MIA.  Her contributions include leading a subgroup dedicated to ESG Financial reporting. Her involvement underscores her commitment to fostering transparency and sustainability within her organisation and the wider business community. 

                  EVENT CPE COMPETENCies


                  2  Core


                  WEBINARS TERMS AND CONDITIONS

                  Terms and conditions  apply


                  DISCLAIMER

                  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                  • 29 Oct 2024
                  • 09:00 - 17:00
                  • Xara Lodge
                  Register

                  The MIA Tax Conference: Exploring Emerging Trends in Taxation.

                  This MIA Tax Conference will be held on Tuesday 29th October 2024. The conference will be followed by Networking drinks.

                  Registration Time: 08:00 - 09:00
                  Sessions Time: 09:00 - 17:00
                  Networking Drinks: 17:00 - 19:00 
                  Venue:
                    Xara Lodge, Rabat

                  Participation Fees (The Institute is now accepting payments via Paypal)
                  Full day conference prices:
                  Member Early Bird 20%: €120
                  Non Member Early Bird 20%: €152
                  Retired Member Early Bird 20%: €72
                  Student Early Bird 20%: €56

                  *When completing your registration, we kindly ask you to also select one (1) preferred breakout discussion per session, found at the bottom of the registration page:

                  • Select one (1) between Breakout session 1A & 1B
                  • Select one (1) between Breakout session 2A & 2B
                  • Select one (1) between Breakout session 3A & 3B

                  CPE Competencies: 6.25 Core Hours

                  More details on the agenda & speakers to be announced.


                  • 30 Oct 2024
                  • 13:30 - 16:45
                  • Online Webinar
                  Register
                  Registration Time: 13:15
                  Sessions Time: 13:30 - 16:45  including a 15-minute break
                  Speaker: Mr Kenneth Cremona
                  Venue:   Online Webinar
                  Participation Fees (The Institute is now accepting payments via Paypal)
                  MIA Members: €40.00
                  Non-MIA Members: €75.00
                  Retired Members: €20.00
                  Students: €30.00

                  *Group bookings for 3 or more participants available.

                  BACKGROUND INFORMATION

                  This session will give a detailed walkthrough of the various VAT considerations parties dealing with immovable property should be aware of. The general rule is that immovable property is exempt from VAT. However there are transactions which may be considered to be debatable, while naturally others which are chargeable for vat purposes as per the specific exceptions dealing with immovable property. Hence, this session will discuss the definitions and scope of the exemption. In the absence of clear-cut legislative definitions, we will refer to CJEU case law and domestic practice and guidelines. The treatment of input VAT will also be evaluated, and moreover, the possible utilisation of partial attribution.

                  Specific topics to be covered during the session

                  1.      Refresher on core principles of VAT
                  2.      Analysing the VAT activities within scope of the VAT exemption
                  3.      The right for input VAT deductions and partial attribution
                  4.      A practical example focusing on this industry

                  Why is the session of relevance to our members?

                  Accounting professionals and VAT advisors would benefit greatly from joining this session on VAT and immovable property. The real estate sector is fraught with intricate VAT regulations, and staying current with these rules is essential for ensuring compliance and maximising VAT recovery

                  Target Audience

                  Accountants, Accounting Students, VAT Advisors, Lawyers

                  Speaker's Profile

                  Kenneth Cremona graduated with a Master in Accountancy from the University of Malta in 2015. Kenneth joined RSM Malta in 2016, initially working on Income Tax Compliance dealing with clients established in multiple industries including Gaming, Immovable Property, Investments, Pharmaceuticals and Retail. In 2019, he specialised in VAT advisory and was promoted to a Manager in 2022. Kenneth is also a CPA warrant holder and received the Professional Certificate in Taxation issued by the Malta Institute of Taxation in 2017..

                  EVENT CPE COMPETENCies


                  3  Core


                  WEBINARS TERMS AND CONDITIONS

                  Terms and conditions  apply


                  DISCLAIMER

                  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                  • 1 Nov 2024
                  • 09:15 - 12:30
                  • Online Webinar