Registration Time: 13:15
Sessions Time: 13:30- 16:45  including a 15-minute break
Speaker: Mr Kenneth Cremona
Venue:   Online Webinar

Participation Fees
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

This seminar aims at offering a structured analysis of the concept of fixed establishments for VAT purposes, a complex and often ambiguous area of VAT law due to the absence of harmonised EU guidance. The session will explore key case law developments that have shaped the interpretation and application of fixed establishments, addressing critical legal and compliance challenges for businesses operating across multiple jurisdictions.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

1. Overview of the legal framework defining fixed establishment (“FE”)
2. Examining FE & their relevant in cross border transactions
3. Overview of the case law involving this topic
     a. Defining human and technical resources
4. The potential risks of misinterpretation, and the impact on tax planning strategies
5. Practical examples focusing on invoices and fiscal receipts

Why is the session of relevance to our members?

Professionals should join this session to gain a thorough understanding of this grey area within VAT.

Target Audience

Accountants, Accounting Students, VAT Advisors, Lawyers

Speaker's Profile

Kenneth Cremona graduated with a Master in Accountancy from the University of Malta in 2015. Kenneth joined RSM Malta in 2016, initially working on Income Tax Compliance dealing with clients established in multiple industries including Gaming, Immovable Property, Investments, Pharmaceuticals and Retail. In 2019, he specialised in VAT advisory and was promoted to a Manager in 2022. Kenneth is also a CPA warrant holder and received the Professional Certificate in Taxation issued by the Malta Institute of Taxation in 2017.

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.