Registration Time: 13:15
Sessions Time: 13:30 - 16:45  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

Following the adoption of the Directive on Administrative Cooperation (DAC) in the field of taxation (2011/16/EU) in 2011, the scope of the EU DAC has expanded considerably to also include information on:

• financial accounts (DAC2)
•  tax rulings and advance pricing agreements (DAC3)
• (now public) country-by-country reports (DAC4)
• beneficial ownership (DAC5)
• reportable cross-border arrangements (DAC6)
• platform operators (DAC7)
•  crypto-asset service providers (DAC8).

This webinar will examine the recent developments at an OECD and EU level in developing a crypto-asset reporting framework to extend mandatory automatic reporting obligations to crypto-assets. In particular, this webinar shall address the Council Directive (EU) 2023/2226 of 17 October 2023 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC8).

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• Introduction to the EU Directive on Administrative Cooperation

• The OECD’s Crypto-Asset Reporting Framework

• The adoption of DAC8 at an EU level

• Expected effects of DAC8 on the crypto-space

Why is the session of relevance to our members?

Target Audience

Accountants, lawyers, service providers and professionals working on, or with an interest in, crypto-assets and crypto-asset service providers (including crypto exchanges).

Speaker's Profile

Dr Ian Zahra joined Deloitte Malta in 2020 and currently forms part of the International tax advisory team, 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, tax transparency and recent developments on the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy.

EVeNT CPE COMPETENCies

3  Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions  apply

DISCLAIMER

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Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.