The Malta Institute of Accountants upcoming events

M26051 - Understanding Permanent and Fixed Establishments: Key Principles for Cross Border Business (Online) (14 Apr 2026)

Tue, 14 Apr 2026 11:30:00 GMT

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speakers: Ms Ruth Farrugia & Ms Jessica Montebello
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

In a global economy, businesses often operate across multiple jurisdictions—intentionally or through digital presence—making it crucial to understand when and where tax and VAT obligations arise. This webinar will provide a clear and practical introduction to two fundamental concepts - Permanent Establishment (PE) for Tax Purposes and Fixed Establishment (FE) for VAT Purposes. Despite sounding similar, PE and FE are distinct legal concepts with different criteria, implications, and risks—and misunderstanding them can lead to significant compliance issues, penalties, and unexpected tax exposures. accountants, tax and VAT analysts and students who are inspired to progress their career in tax and VAT matters.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• What is a Permanent Establishment (PE) in terms of the OECD model tax convention?
• What is a Fixed Establishment (FE) in terms of EU VAT Directive and CJEU Case law?
• Key differences between PE and FE under international tax and VAT frameworks
• Maltese Tax and VAT implications arising on the creation of a PE and an FE
• Key case studies and recent developments

Why is the session of relevance to our members?

• To strengthen advisory capabilities on cross border structuring and compliance,
• to better identify when an activity may trigger tax and VAT obligations in another jurisdiction,
• to improve risk assessments related to permanent and fixed establishments
• to accurately determine place of supply and manage VAT registration risks
• to gain practical insights that go beyond textbook definitions.

Target Audience

Accountants, tax and VAT analysts and students who are inspired to progress their career in tax and VAT matters.

Speakers' Profiles

Ruth is a Tax Director at Forvis Mazars in Malta where she is involved in providing tax advice as well as compliance services to both local and international clients. She has been awarded the Bachelor of Accountancy (Hons) from the University of Malta and the Advanced Diploma in International taxation from the Chartered Institute of Taxation. She is a Certified Public Accountant, a Fellow Member of Malta Institute of Accountants and forms part of its Direct Tax Committee.

Jessica joined Forvis Mazars in 2023 and currently serves as a VAT Assistant Manager. She brings extensive experience across a broad range of sectors and has developed strong technical expertise in indirect taxation. Jessica holds a Master’s in Accountancy from the University of Malta (2018), after which she obtained her warrant as a Certified Public Accountant. She went on to achieve the Advanced Diploma in International Taxation (ADIT) from the Chartered Institute of Taxation, as well as the VAT Compliance Diploma from the Association of Taxation Technicians (ATT). Jessica is also a member of the Indirect Taxation Committee of the Malta Institute of Accountants, where she contributes to technical discussions and supports ongoing developments within the indirect tax landscape.

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.

M26034 - Meet the Regulator - Malta Gaming Authority (MGA) (22 Apr 2026)

Wed, 22 Apr 2026 07:30:00 GMT

Registration Time: 09:00
Session Time: 09:30 - 12:30 No Break

Venue: The Grist, The Brewhouse, Mrieħel

Participation Fees
MIA Members: €45.00

Non-MIA Members: €80.00

Retired Members: €25.00

Students: €35.00

Detailed Agenda

9:00 - 9:10 - Welcome and Introductions

9:10 - 9:25 - Opportunities, challenges, deficiencies and problems being encountered by MGA, and actions being taken

9:25 - 11:05 - Update on the MGA ESG Code and AI Code of Conduct – Ms Kinga Warda, Chief Officer, Policy, Outreach, Research & Insight

MGA Capital Requirements Policy: Implementation Progress – Ms Katrina Pace Bonici Mompalao, Head, Financial Compliance

Player Games Overview - Ms Katrina Sammut, Senior Legal Counsel

Proposed Changes to the MGA Financial Requirements and Approved Audit Service Provider Policy: A Status Update – Ms Katrina Pace Bonici Mompalao, Head, Financial Compliance

AML Oversight and Obligations in Gaming – Ms Rachel Bezzina, Head, Anti-Money Laundering

MGA Regulatory Oversight: An Update on the Enhanced Approach – Ms Martha Brincat, Chief Regulatory Officer

Questions and Answers from the floor

11:05 - 11:50 Questions and Answers of pre proposed questions from Attendee sign-up

11:50 - 12:00 Concluding comments and next steps

10% discount for CPE Bundle Holders.
Kindly contact cpeevents@miamalta.org.

Building on the existing partnership and ongoing collaboration between the MIA and authorities, the MIA is organising a series of events in collaboration with MBR, FIAU, MFSA, MGA and MTCA.

During this meeting, participants will have the opportunity to participate in a discussion on matters encountered during the day-to-day operations and related explanations, solutions and proposed way forward.

Participation is highly recommended as it will provide attendees with the opportunity to directly interact with the regulators.

You are kindly being invited to share any feedback, recommendations, or comments you might have, including specific anonymised examples and anonymised supporting documents, to technical@miamalta.org by Monday 6th April 2026.

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.

The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant Journal and printed publicity. Photos can also be published on MIA’s social media channels including Facebook and LinkedIn. Such images may be used to publicise future events of the same nature and for reporting purposes.

M26059 - Malta income tax and duty considerations in the context of Mergers & Acquisitions (Online) (2 Jun 2026)

Tue, 02 Jun 2026 11:30:00 GMT

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, with particular focus on a number of commonly applied provisions:
o Article 12(1)(c) of the Income Tax Act – Non-Resident Exemption
o Article 12(1)(u) of the Income Tax Act – Participation Exemption
o Article 14(1)(e) of the Income Tax Act – Voluntary Occupational Pension Scheme
o Article 14(1)(h) of the Income Tax – Scientific Research Deductions
o Article 14(1)(ha) of the Income Tax Act – Research and Development Deductions
o Article 14(1)(m) of the Income Tax Act – Capital Expenditure on Intellectual Property
o Article 14(1)(ma) of the Income Tax Act – Capital Expenditure on Business Permits, Concessions and Commercial Leases
o Article 14(1)(o) of the Income Tax Act – Notional Interest Deductions
o Article 14(1)(p) of the Income Tax Act – 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, 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, Scientific Research Deductions, Research and Development Deductions, Capital Expenditure on Intellectual Property, Capital Expenditure on Business Permits, Concessions and Commercial Leases, Notional Interest Deductions and 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.

M26040 - Meet the Regulator - Malta Business Registry (MBR) (16 Jun 2026)

Tue, 16 Jun 2026 07:30:00 GMT

Please note that the event date is subject to change due to unforeseen circumstances. Any updates or amendments will be communicated in a timely manner.

Registration Time: 09:00
Session Time: 09:30 - 12:30 No Break

Venue: The Grist, Brewhouse Mriehel

Participation Fees
MIA Members: €45.00

Non-MIA Members: €80.00

Retired Members: €25.00

Students: €35.00

10% discount for CPE Bundle Holders.
Kindly contact cpeevents@miamalta.org.

Building on the existing partnership and ongoing collaboration between the MIA and authorities, the MIA is organising a series of events in collaboration with MBR, FIAU, MFSA, MGA and MTCA.

During this meeting, participants will have the opportunity to participate in a discussion on matters encountered during the day-to-day operations and related explanations, solutions and proposed way forward.

Participation is highly recommended as it will provide attendees with the opportunity to directly interact with the regulators.

You are kindly being invited to share any feedback, recommendations, or comments you might have, including specific anonymised examples and anonymised supporting documents, to technical@miamalta.org by Wednesday 20th May 2026.

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.

The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant Journal and printed publicity. Photos can also be published on MIA’s social media channels including Facebook and LinkedIn. Such images may be used to publicise future events of the same nature and for reporting purposes.

Unlimited CPE Bundle 2026 (31 Dec 2026)

Wed, 30 Dec 2026 23:00:00 GMT

Buy an unlimited bundle of CPE hours to benefit from a discounted rate.

MIA Members: €280.00
Non-MIA Members: €540.00
Retired Members: €145.00
Students: €215.00

Purchasing the CPE Unlimited Bundle Scheme will allow you to attend any virtual CPE events held between 1st January 2026 till 31st December 2026 at no extra charge. Hours purchased through this scheme cannot be used to attend online conferences, face to face conferences and events, events which are already discounted and events which are held in conjunction with third parties.

Once having purchased a CPE Unlimited Bundle, place your booking for each respective online CPE event by selecting the free of charge “Unlimited Bundle Scheme” registration type.

Terms and conditions apply.

The Malta Institute of Accountants upcoming events

M26051 - Understanding Permanent and Fixed Establishments: Key Principles for Cross Border Business (Online) (14 Apr 2026)

Registration Time: 13:15 Sessions Time: 13:30 - 16:45 including a 15-minute break Speakers: Ms Ruth Farrugia & Ms Jessica Montebello Venue: Online Webinar

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

BACKGROUND INFORMATION

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Why is the session of relevance to our members?

Target Audience

Accountants, tax and VAT analysts and students who are inspired to progress their career in tax and VAT matters.

Speakers' Profiles

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.

M26034 - Meet the Regulator - Malta Gaming Authority (MGA) (22 Apr 2026)

Registration Time: 09:00 Session Time: 09:30 - 12:30 No Break

Venue: The Grist, The Brewhouse, Mrieħel

Participation Fees MIA Members: €45.00

Non-MIA Members: €80.00

Retired Members: €25.00

Students: €35.00

Detailed Agenda

9:00 - 9:10 - Welcome and Introductions

9:10 - 9:25 - Opportunities, challenges, deficiencies and problems being encountered by MGA, and actions being taken

9:25 - 11:05 - Update on the MGA ESG Code and AI Code of Conduct – Ms Kinga Warda, Chief Officer, Policy, Outreach, Research & Insight

MGA Capital Requirements Policy: Implementation Progress – Ms Katrina Pace Bonici Mompalao, Head, Financial Compliance

Player Games Overview - Ms Katrina Sammut, Senior Legal Counsel

Proposed Changes to the MGA Financial Requirements and Approved Audit Service Provider Policy: A Status Update – Ms Katrina Pace Bonici Mompalao, Head, Financial Compliance

AML Oversight and Obligations in Gaming – Ms Rachel Bezzina, Head, Anti-Money Laundering

MGA Regulatory Oversight: An Update on the Enhanced Approach – Ms Martha Brincat, Chief Regulatory Officer

Questions and Answers from the floor

11:05 - 11:50 Questions and Answers of pre proposed questions from Attendee sign-up

11:50 - 12:00 Concluding comments and next steps

10% discount for CPE Bundle Holders. Kindly contact cpeevents@miamalta.org.

Building on the existing partnership and ongoing collaboration between the MIA and authorities, the MIA is organising a series of events in collaboration with MBR, FIAU, MFSA, MGA and MTCA.

During this meeting, participants will have the opportunity to participate in a discussion on matters encountered during the day-to-day operations and related explanations, solutions and proposed way forward.

Participation is highly recommended as it will provide attendees with the opportunity to directly interact with the regulators.

You are kindly being invited to share any feedback, recommendations, or comments you might have, including specific anonymised examples and anonymised supporting documents, to technical@miamalta.org by Monday 6th April 2026.

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.

M26059 - Malta income tax and duty considerations in the context of Mergers & Acquisitions (Online) (2 Jun 2026)

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

BACKGROUND INFORMATION

Why is the session of relevance to our members?

Target Audience

Accountants, tax advisors, tax practitioners

Speakers' Profiles

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.

M26040 - Meet the Regulator - Malta Business Registry (MBR) (16 Jun 2026)

Please note that the event date is subject to change due to unforeseen circumstances. Any updates or amendments will be communicated in a timely manner.

Registration Time: 09:00 Session Time: 09:30 - 12:30 No Break

Venue: The Grist, Brewhouse Mriehel

Participation Fees MIA Members: €45.00

Non-MIA Members: €80.00

Retired Members: €25.00

Students: €35.00

10% discount for CPE Bundle Holders. Kindly contact cpeevents@miamalta.org.

Building on the existing partnership and ongoing collaboration between the MIA and authorities, the MIA is organising a series of events in collaboration with MBR, FIAU, MFSA, MGA and MTCA.

During this meeting, participants will have the opportunity to participate in a discussion on matters encountered during the day-to-day operations and related explanations, solutions and proposed way forward.

Participation is highly recommended as it will provide attendees with the opportunity to directly interact with the regulators.

You are kindly being invited to share any feedback, recommendations, or comments you might have, including specific anonymised examples and anonymised supporting documents, to technical@miamalta.org by Wednesday 20th May 2026.

EveNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speakers: Ms Ruth Farrugia & Ms Jessica Montebello
Venue: Online Webinar

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

Registration Time: 09:00
Session Time: 09:30 - 12:30 No Break

Participation Fees
MIA Members: €45.00

10% discount for CPE Bundle Holders.
Kindly contact cpeevents@miamalta.org.

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

Registration Time: 09:00
Session Time: 09:30 - 12:30 No Break

Participation Fees
MIA Members: €45.00

10% discount for CPE Bundle Holders.
Kindly contact cpeevents@miamalta.org.

MIA Members: €280.00
Non-MIA Members: €540.00
Retired Members: €145.00
Students: €215.00