M26058 – Tax treatment of the Shipping Industry (Online)
Registration Time: 09:00
Session Time: 09:15 – 12:30 including a 15-minute break
Speaker: Dr Robert Attard
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 session discusses the Maltese Tonnage Tax System (MTTS), introduced through L.N. 224 of 2004 and rooted in the Merchant Shipping Act of 1973, which provides exemptions relating to income from shipping activities, capital gains and interest linked to tonnage tax ship financing. It also examines the 2010 amendments, the European Commission State aid investigation, the 2017-2018 decision and the commitments implemented via L.N. 127 and 128 of 2018.
Topics Covered
Beyond the MTTS, the session covers international tax rules relevant to shipping (including Article 8 OECD Model), the EU Pillar 2 shipping carve-out and key Maltese VAT exemptions for vessels, ship-related services and chartering.
Target Audience: Accountants, tax advisors and legal professionals.
Speaker: Dr Robert Attard, EY Malta Tax Leader and senior lecturer at the University of Malta.
CPE Competencies: 3 Core
Register: https://members.miamalta.org/event-6627508/Registration
Event page: https://members.miamalta.org/event-6627508