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Reshaping the tax Agenda: Policy, regulation and IMplementation.

The MIA Tax Conference 2025


Date: 29th October, 2025
Time: 09:00 - 17:00
Venue: Westin Dragonara Resort, St. Julian's

CPE Competencies: 6.25 Core Hours

Participation Fees:

Member: €150

Non Member: €190

Retired Member: €90

Student: €70

Sponsorship Opportunity:

Showcase your brand to a targeted and engaged audience by becoming a sponsor. Contact us directly on marketing@miamalta.org.

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Agenda

Time Session
08:00 - 09:00  Registrations
09:00 - 09:20 Welcome Addresses
09:20 - 09:40Keynote Speech
09:40 - 10:40Direct Taxation: Important Developments and Updates
10:40 - 11:20Networking Coffee Break
11:20 - 12:10Transfer Pricing Across The Tax Spectrum: Direct & Indirect Tax Implications
12:10 - 13:00Indirect Taxation: Important Developments and Updates
13:00 - 13:30Real time reporting for Payroll and VAT - A practical perspective
13:30 - 14:30Lunch Break
14:30 - 16:00

Breakout Sessions

14:30 - 15:15: Practical Insights into Contemporary VAT Matters OR Personal Tax

15:15 - 16:00: Customs: Key Updates and Strengthening Stakeholder Collaboration OR  Permanent Establishment in a Borderless Economy

16:00 - 16:45Towards Collaborative Compliance
16:45 - 17:00Concluding Remarks

Register Here!


Disclaimer: agenda is subject to change

Detailed Agenda


8:00 - 09:00: Registration

09:00 - 09:20: Welcome Addresses

Ms Maria Cauchi Delia - CEO (MIA)

Dr Jonathan Dingli - President (MIA) 

09:20 - 09:40: Keynote Speech

Mr Joseph Caruana - Commissioner for Tax and Customs (MTCA)

09:40 - 10:40: Direct Taxation: Important Developments and Updates

Moderator:

Mr Craig Schembri - Chairperson (MIA Direct Taxation Committee) and Tax Director (Deloitte)

Panellists:

Dr Neville Gatt - Tax Partner (PwC)

Dr Christopher Bergedahl - Director, Tax (Deloitte)

Dr Robert Attard - Tax Leader and Partner (EY)

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

Dr Wayne Pisani - Partner Head of Tax, Regulatory and Technology, ILD Director, (Grant Thornton)

10:40 - 11:20: Networking Coffee Break

11:20 - 12:10: Transfer Pricing Across the Tax Spectrum: Direct and Indirect Tax Implications

Moderator:

Mr Mit Gaglani - Senior Manager, Transfer Pricing Leader (EY)

Panellists:

Mr Aldo Farrugia - Director General, Technical and International Affairs (MTCA)

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

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

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

12:10 - 13:00: Indirect Taxation: Important Developments and Updates

Moderator:

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

Panellists:

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

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)

Mr Nico Sciberras - Director, Indirect Taxation (MTCA)

13:00 - 13:30: Real Time Reporting for Payroll and VAT - a practical perspective

Mr Lydon Farrugia - Tax Director (MTCA)

Mr Nico Sciberras - Director, Indirect Taxation (MTCA)

13:30 - 14:30: Lunch Break

14:30 - 16:00: Breakout Sessions

14:30 - 15:15: Vat Updates

Moderator:

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

Panellists:

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

Mr Nico Sciberras - Director, Indirect Taxation (MTCA)

14:30 - 15:15: Personal Tax

Moderator:

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

Panellists:

Mr Josef Mercieca - Member (MIA Direct Taxation Committee) and Partner (Quazar)

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

15:15 - 16:00: Customs: Key Updates and Strengthening Stakeholder Collaboration

Moderator:

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

Panellists:

Mr Alan Mamo - Director General Customs Operations (MTCA)

Ms Chantelle Conti - Senior Manager (PwC)

15:15 - 16:00: Permanent Establishment in a Borderless Economy

Moderator:

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

Panellists:

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

Dr Christopher Bergedahl - Director, Tax (Deloitte)

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

16:00 - 16:45: Towards Collaborative Compliance

Mr David Ferry - Member (MIA Direct Taxation Committee) and Tax Partner (PwC)

16:45 - 17:00: Concluding Remarks

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

Mr Craig Schembri - Chairperson (MIA Direct Taxation Committee) and Tax Director (Deloitte)

Speakers

Ms Maria Cauchi Delia - Chief Executive Officer, MIA

Maria leads the institution in the fulfilment of its strategic objectives, in advising national and international institutions in matters concerning the profession and the wider financial industry and represents the MIA in its engagements with key stakeholders at both national and international level.

As a certified public accountant, Ms Cauchi Delia brings extensive expertise gained from her diverse experience in both the public and private sectors, having worked in various institutions in Malta and abroad. She holds a degree from the University of Malta and is a Fellow Member of the Malta Institute of Accountants

Mr Joseph Caruana - Commissioner for Tax and Customs (MTCA)

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.

Mr Craig Schembri - Chairperson (MIA Direct Taxation Committee) and Tax Director (Deloitte)

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.

Mr Mit Gaglani - Senior Manager, Transfer Pricing Leader (EY)

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)

Chris heads Deloitte Malta’s Indirect Tax service line, leading a team of dedicated professionals providing a wide range of indirect tax advisory and compliance services to the firm’s local and international clients. He is a Certified Public Accountant with extensive experience and deep expertise in indirect tax matters. His experience spans various industries, and he is also a lecturer and examiner in VAT and Tax.

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)

Luca is a senior manager within Deloitte Malta’s tax practice, and forms part of the Global Employer Services team, with extensive experience in advising and assisting individual client across their tax and immigration requirements as well as advising corporate clients on mobility, reward and employment tax matters.

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.

Mr Alan Mamo - Director General Customs Operations (MTCA)

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.

Ms Chantelle Conti - Senior Manager (PwC)

Chantell Conti is a Senior Manager in PwC Malta’s Tax and Legal Services team. She is a fellow member of the Association of Chartered Certified Accountants (ACCA), member of the Malta Institute of Accountants, and a Certified Public Accountant.

Chantell delivers expert tax advice to a diverse list of local and international clients. She specialises in the shipping, aviation, banking, and gaming sectors, leading complex domestic and cross-border assignments on income tax, VAT, customs, and ESG matters.

Dr Jonathan Dingli - President, MIA & Corporate Accounting Advisory Partner, KPMG

A Partner within the Advisory function, Jonathan co-leads the Corporate Accounting Advisory Services team and leads both the Learning Academy and the ESG Reporting Service line at KPMG in Malta. He has over 20 years of experience in the accountancy profession and over 15 years lecturing experience. After obtaining a cum laude Bachelor of Accountancy Hons. degree from the University of Malta, Jonathan joined the audit function of KPMG. Several years later he became the first technical officer of the Malta Institute of Accountants and eventually its first Technical Director. In 2012 he re-joined KPMG to set up its Accounting Advisory Team. In his current role as IFRS specialist, he assists and provides advice to many local and international clients on financial reporting matters to ensure they comply with the requirements of IFRS.

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.

Dr Robert Attard - Tax Leader and Partner (EY)

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 Aldo Farrugia - Director General, Technical and International Affairs (MTCA)

Aldo Farrugia has over 35 years of experience working in tax administration. Having joined the Malta Inland Revenue Department in 1988, he occupied various positions including Director (International Taxation), leader of the Malta Tax Treaty Negotiation Team, Competent Authority in relation to various international tax instruments and since 2013, Director General responsible for legal and international affairs within the tax administration.

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)

Brandon Gatt is a Partner at Zampa Partners, where he leads one of Malta’s most recognised VAT practices. With over a decade of experience advising clients across borders, Brandon has become a trusted name in the VAT space, particularly in complex and evolving industries such as Gaming and Financial Services.

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)

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.

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

James is a Certified Public Accountant by profession and an associate member of the Malta Institute of Accountants and a fellow of the Malta Institute of Taxation.

James has worked in various areas in taxation, starting his career mainly in corporate and personal taxation and gradually moving on into advisory, M&As and restructuring transactions and also into international taxation. He managed various portfolios over the years and managed various teams.

With the introduction of VAT in Malta, he had also specialised to some extent in VAT advisory and compliance. He has over the years provided tax advice to a number of domestic and international clients operating in various sectors on a number of matters, including restructuring exercises.

He has provided tax advice to a number of clients with respect to the incorporation of companies in Malta and the mechanics behind the local tax accounting system and the refund tax system.

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.

Mr David Ferry - Member (MIA Direct Taxation Committee) and Tax Partner (PwC)

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.

Dr Wayne Pisani - Partner Head of Tax, Regulatory and Technology, ILD Director, (Grant Thornton)

Wayne Pisani is Partner and Head of Tax, Regulatory and Technology at Grant Thornton Malta, where he leads the financial services tax and regulatory team. He advises a broad client base ranging from private clients and family offices to NASDAQ-listed companies.

Wayne plays an active role in shaping Malta's financial services landscape. He serves on the steering committee of the Malta Financial Services Advisory Council, contributing to the development of the industry’s ten-year strategic plan, and is Vice President of the Institute of Financial Services Practitioners. He is also a member of the International Fiscal Association, the International Bar Association, and the Maltese Chamber of Advocates.

               

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