Registration Time: 09:00

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

On 24 December 2019, Malta transposed provisions of the ATAD II Directive into local legislation. ATAD II aims to correct mismatch outcomes that result from the implementation of hybrid mismatch arrangements through the introduction of corrective mechanisms which shall subsist contemporaneously.
This session shall look into the various situations in which hybrid mismatch arrangements arise and shall explore the application of the corrective mechanisms introduced by virtue of this Directive and their potential implications in practice.

OBJECTIVES

This session should give participants an understanding of the situations leading to hybrid mismatch arrangements and should allow participants to understand the application of the corrective mechanisms thereto.

Why is the session of relevance to our members?

Though complex, the anti-hybrid rules are now a settled part of Maltese income tax legislation. A deeper understanding of the relevant legislation should enable participants to anticipate and react to hybrid mismatch outcome risks.

Target Audience

Tax advisors and practitioners

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

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions  apply

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