Mr Joseph Caruana began his career with the Public Service in 1977. Along the years he progressed through the ranks and served in various roles, namely as Director Corporate Services within the Ministry for Resources and Rural Affairs, as Head of the Maltese Paying Agency and as Director General for Fisheries.

From 2013 up to 2021 he served as Permanent Secretary within the Ministry for Education and Employment, the Ministry for Finance and Financial Services and the Ministry for Transport, Infrastructure and Capital Projects respectively, wherein he brought about a number of reforms and was responsible for the implementation of various strategies, polices and projects.

Mr Caruana was appointed Commissioner for Tax and Customs on 1st February 2022 wherein he is implementing the digital transformation of the Malta Tax and Customs Administration.

Craig joined Deloitte Malta after graduating with a Bachelors Degree in Accountancy (Hons) from the University of Malta.

Craig leads Deloitte Malta’s Tax – Mergers and Acquisitions function and is heavily involved in advising a portfolio of local and international corporate clients and family businesses operating in various industries, on Maltese direct tax matters, mainly on corporate reorganisation, shareholding and operational restructuring, and transaction advisory projects.

Mit is a Chartered Accountant from India and Australia also holding a Master’s in Commerce and Economics, with 11 years’ experience, including 9 in Transfer Pricing across advisory, compliance, litigation, and deals. A published author, he currently works as a Senior Manager with EY Malta and leads their TP practice.

Mr Mirko Rapa - Chairperson (MIA Ethics Committee) and Tax Partner (PwC)

Mirko is a tax partner at PwC Malta and provides tax advice to a wide and varied portfolio of clients. Over the last 22 years has provided tax advice to companies operating in a number of sectors and individuals taking up residence in Malta.

Mr Matteo Michele Musi - Director and Tax Transfer Pricing Leader (Deloitte)

Matteo brings with him over 20 years’ experience in advising multinational enterprises, private equity firms and corporate clients on transfer pricing analysis and planning, business restructuring and value chain transformation (principal model), as well as Advance Pricing Agreement (APA), Arbitration Convention Procedure (AC) and Mutual Agreement Procedure (MAP) negotiations.

Matteo also has vast experience in cross-border tax matters, corporate reorganisation, tax due diligence and mergers and acquisitions (M&A). This includes a relevant amount of structuring deal related services for corporates and private equity firms.

Mr Chris Borg - Member (MIA Indirect Taxation Committee) and Leader, Indirect Tax (Deloitte)

Mr Saviour Bezzina - Member (MIA Indirect Taxation Committee) and Director, Global Compl and Reporting (GCR) (EY)

Saviour is the director responsible for indirect tax matters at the EY Malta office and forms part of EY’s Global Indirect Tax Network as a local knowledge contact. He joined EY in July 2006 after obtaining the Bachelor of Accountancy (Hons.) from the University of Malta. He is a member of the Malta Institute of Accountants, holds a Diploma in VAT compliance, lectures regularly on VAT and indirect tax matters and is a member of the MIA, MIT and IFSP Indirect Taxation Committees. Saviour was awarded the 2007 MIA prize as the best student who graduated in the Bachelor of Accountancy (Hons) Degree Course Group 2004/2006.

Mr Kenneth Cremona - Senior Manager, Indirect Tax Advisory and Compliance  (RSM)

Kenneth Cremona serves as a Senior Manager at RSM Malta, where he specialises in VAT advisory and compliance across a range of sectors including gaming, pharmaceuticals, retail, travel, real estate, education, financial services, and technology.

He has managed complex projects involving both domestic and international VAT matters, due diligence processes, and cross-border structuring. Kenneth regularly delivers lectures on VAT topics for the Malta Institute of Accountants (MIA) and other local educational institutions, and has participated as a speaker at international VAT conferences. Dedicated to advancing the profession, he is committed to delivering strategic, high-impact tax solutions. Kenneth also contributes to the profession as a member of both the Young Members Focus Group and the Indirect Taxation Committee within the MIA.

Mr Luca Pace - Member (MIA HQP Working Group) and Senior Manager, Tax (Deloitte)

Mr Josef Mercieca - Tax Partner (Quazar)

Josef Mercieca is a CPA and acts as Tax Partner at Quazar. Having a Big 4 background where he took care of the indirect tax client base for three years, Josef moved to the mid-tier industry where amongst other roles he acted as tax partner with BDO.

At Quazar he provides both direct and indirect tax services to local and international clients from various industries, in particular in the set up of efficient international corporate tax structures.

Ms Markita Falzon - Member (MIA Direct Taxation Committee) and Direct Taxation Leader (Zampa Partners)

Markita is a Certified Public Accountant and Tax Leader at Zampa Partners, specialising in direct taxation since 2015. She possesses extensive experience in corporate and personal tax compliance, succession planning, company restructurings, and reorganizations. Additionally, she is actively involved in tax advisory assignments, primarily focusing on domestic matters.

Markita is a member of the Malta Institute of Accountants and serves on its Direct Taxation Committee. She is also a member of the Malta Institute of Taxation and forms part of the Domestic and Compliance Tax Committee. Recently, Markita joined the International Fiscal Association.

Ms Louise Grima - Chairperson (MIA Indirect Taxation Committee) and Director, Indirect Tax (KPMG)

Louise Grima is a Director at KPMG Malta. She joined KPMG in 2015 after graduating with a Master in Accountancy from the University of Malta and has since worked on indirect tax compliance and advisory projects servicing clients in a number of industries including financial services, insurance, gambling and international trade. Louise was awarded the 2015 MIA Best Student of the Year prize for Master in Accountancy Group 2013/2015, holds a Diploma in VAT compliance. Louise has also successfully completed the Advanced Diploma in International Taxation, is a member of the Malta Institute of Accountants (MIA) and is the Chairperson of the Indirect Tax Committee within MIA. Louise regularly delivers courses and seminars relating to VAT and is a visiting lecturer at the University of Malta.

Alan Mamo has over 30 years of experience in Malta Customs. He has led the Trade Facilitation Directorate since 2016 and became Director General Customs Operations in June 2025. He is recognized for enhancing procedural efficiency, promoting trade facilitation, and driving modernization within the Malta Tax and Customs Administration.

Dr Neville Gatt - Tax Partner (PwC)

Neville Gatt is an advocate specialising in tax and corporate legislation at PwC Malta. Having graduated in Law from the University of Malta in 1993 and prior to working at PwC, he worked in a Maltese law firm, before reading for his postgraduate at the University of London in 1994.

He joined PwC Malta in 1996 and was admitted into the firm’s partnership in 2002, after having spent some time working in the International Tax Department of PwC London. Since then, he has advised extensively on local, European and international tax issues to clients across a wide variety of industries, but with a special focus on the financial services sector.

He also lectures in Tax and European Legislation at the University of Malta and at various other venues and events.

Robert is EY Malta's Tax Leader, a tenured senior lecturer at the University of Malta and a member of the European Association of Tax Law Professors. Robert is a published author on tax law publishing articles in European Taxation, EC Tax Review, World Tax Journal and the British Tax Review. Robert’s most recent publication is Taxation at the European Court of Human Rights co-authored with former ECtHR judge Pinto de Albuquerque (Wolters Kluwer Law 2023).

Dr John Ellul Sullivan - International Tax Advisory, Partner (KPMG)

John, a lawyer, is a partner in the tax function of KPMG and focuses on international taxation. He is a council member of the Malta Institute of Taxation.

Mr Thomas Zammit - Associate Director, Transfer Pricing (KPMG)

Thomas is an Associate Director in the tax function of KPMG focusing on international tax and transfer pricing. Thomas joined KPMG in 2016 after completing the Master in Accountancy degree from the University of Malta and later completed the Advanced Diploma in International Taxation awarded by the Chartered Institute of Taxation.

Mr Mirco Gulic - Deputy Chairperson (MIA Indirect Taxation Committee) and Senior Manager, Indirect Tax (PwC)

Mirko is a Fellow member of the Malta Institute of Accountants where he serves as Deputy Chairperson of the Indirect Taxation Committee. Has broad experience in indirect taxation and is involved in various tax advisory services relating to this area.

Joined PwC in 2005 after reading for the Bachelor of Accountancy (Hons.) and worked for five years in the Assurance service line. In 2010 joined the Tax service line and in 2012 was awarded a diploma in taxation by the Malta Institute of Taxation. Lectures VAT at PwC Academy both in Malta and abroad and is also involved in a number of VAT health checks and reviews.  Also held a number of training sessions in Dubai upon the implementation of VAT in the United Arab Emirates. Mirko is also part of the PwC EMEA FS VAT network team.

Mr Nico Sciberras - Director, Indirect Taxation (MTCA)

Nico Sciberras, an accountant by profession, is Director (Indirect Taxation) within the Legal, Technical and International Affairs Section at the Malta Tax and Customs Administration. As part of his role, Nico is in charge of matters involving the drafting, interpretation and implementation of Maltese and EU VAT and Customs law, directing taxpayers, tax practitioners and other stakeholders on technical/legal queries, assisting central Government with policy decisions, as well as heading Malta's representation at EU level in technical EU fora dealing with VAT and Customs matters.

Mr Brandon Gatt - Member (MIA Indirect Taxation Committee) and Partner, VAT (Zampa Partners)

He also forms part of the Indirect Tax Committees of both the Malta Institute of Accountants and the Malta Institute of Taxation, helping shape the discussion around VAT developments in Malta and beyond.

Ms Ruth Farrugia - Member (MIA Direct Taxation Committee) and Director (Forvis Mazars)

Mr James Bonavia - Director, Global Compl & Reporting GCR (EY)

Dr Ruth Bonnici - Director, International Tax Advisory (KPMG)

Ruth is a Director within KPMG Malta’s international tax advisory team, where she specialises in supporting foreign clients seeking to establish a presence in Malta, restructure their holdings, or arrange financing via Malta with a particular expertise in the iGaming sector. As a warranted lawyer, Ruth also holds an Advanced Masters in International Taxation from the International Tax Centre at the University of Leiden. She is also a regular lecturer, delivering sessions on a range of international and domestic tax topics.

Dr Christopher Bergedahl - Director, Tax (Deloitte)

Christopher is a Director at Deloitte Malta within the Tax function, with a focus on International Tax. 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, the Chamber of Advocates and the Malta Institute of Financial Services Practitioners. Furthermore, Christopher currently serves as Chairperson of the International Tax Subcommittee of the Malta Institute of Taxation and actively contributes to technical working groups.

David Ferry is a Partner and the Clients and Markets Leader at PwC Malta, specializing in VAT and indirect taxation since 1997. He joined PwC in 1994 and became a partner in 2009. Ferry, who is a Certified Public Accountant, is a fellow member of the Malta Institute of Accountants (MIA) and serves on its Taxation Committee. He has also lectured on VAT at the Malta Institute of Taxation. Ferry’s expertise and leadership in VAT have made him a key figure in PwC’s tax advisory services.