M26043 – Deductible expenses with particular emphasis on capital allowances (Online)

Registration Time: 09:00
Session Time: 09:15 – 12:30 including a 15-minute break
Speaker: Dr Jeanette Calleja Borg
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

The seminar delves into the main provisions of the Income Tax Act dealing with income tax deductions, looking at the positive test in Article 14 and the negative test in Article 26, with particular emphasis on capital allowances, their mechanics and the obligations set out by the law, including practical examples.

Topics Covered

– Allowable deductions under Article 14 Income Tax Act
– Article 26 Income Tax Act
– Capital allowances and how they are applied
– The balancing statement

Target Audience: Accountants and lawyers working in the area of tax compliance.

Speaker: Dr Jeanette Calleja Borg, tax compliance practitioner with over 18 years experience, member of MIT Council and MIA.

CPE Competencies: 3 Core

Register: https://members.miamalta.org/event-6565846/Registration
Event page: https://members.miamalta.org/event-6565846