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 (Cap. 123), with particular focus on a number of commonly applied provisions.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• Article 12(1)(c) of the Income Tax Act (Cap. 123) – Non-Resident Exemption

• Article 12(1)(u) of the Income Tax Act (Cap. 123) – Participation Exemption

• Article 14(1)(e) of the Income Tax Act (Cap. 123) – Voluntary Occupational Pension Scheme

• Article 14(1)(m) of the Income Tax Act (Cap. 123) – Capital Expenditure on Intellectual Property

• Article 14(1)(o) of the Income Tax Act (Cap. 123) – Notional Interest Deductions

• Article 14(1)(p) of the Income Tax Act (Cap. 123) – Patent Box Regime

Why is the session of relevance to our members?

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

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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.