Registration Time: 09:00

Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €70

Non-MIA Members: €140

Retired Members: €30

Students: €50.00

BACKGROUND INFORMATION

1. Policy background
2. Sources of interpretation and hierarchy of norms (GloBE Model Rules, Commentaries, Agreed Administrative Guidance)
3. The basic rules explained: IIR, UTPR and QDMTT
4. Scope of the rules
5. Determining the Top-up Tax Amount
6. Determining the Jurisdictional ETR: GloBE Income or Loss
7. Determining the Jurisdictional ETR: Adjusted Covered Taxes
8. Transitional Rules
9. The Safe Harbour Framework
10. Compliance aspects

Why is the session of relevance to our members?

The global minimum tax framework comprises a complex and intricate set of internationally coordinated measures seeking to ensure the effective imposition of a minimum rate of tax on large multinational enterprises. The rules cast a long shadow: domestic operations in Non-Implementing Jurisdictions may be materially affected by the application of the GloBE Rules by an Implementing Jurisdiction.

Target Audience

Accountants, auditors, advocates, tax professionals, CFOs, CSPs

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

6 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions  apply

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