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• M25014 - Rules governing Malta's jurisdiction to tax (Online)

  • When
    26 Feb 2025
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  The session is intended to act as a refresher on some of the key concepts underpinning Malta’s jurisdiction to tax.
  

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speaker: Dr Christopher Bergedahl
  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 international tax framework is founded on a split between source-based and residence-based taxation rules. Every tax system adopts a blend of these concepts in order to define the country’s jurisdictional boundaries to tax income. This session is intended to revisit these concepts insofar as they are applicable to the Income Tax Act.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Basis of taxation
  • Article 4(1) ITA, Proviso to Article 4(1) ITA, Article 13 ITA
  • Concept of residence
  • Concept of ordinarily residence
  • Concept of domicile
  • The concept of income “arising in” or “derived from” Malta
  • The meaning of “Malta”

  Why is the session of relevance to our members?

  This needs to be a short paragraph to attract members and non-members to attend the session.

  Target Audience

  • Accountants
  • Lawyers
  • Tax advisers
  • In-house tax practitioners

  Speaker's Profile

  Christopher is a Director at Deloitte Malta within the Tax function, with a focus on International Tax. 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, the Chamber of Advocates and the Malta Institute of Financial Services Practitioners. Furthermore, Christopher currently serves as Chairperson of the International Tax Subcommittee of the Malta Institute of Taxation and actively contributes to technical working groups.

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

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