The Malta Institute of Accountants upcoming events

M26083 - VAT in Financial Services (Online) (2 Sep 2026)

Wed, 02 Sep 2026 07:15:00 GMT

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speakers: Mr Kenneth Cremona & Ms Michela Scicluna
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

Financial services remain one of the most complex areas of VAT due to wide-ranging exemptions,
evolving interpretations, and the practical challenges of input tax recovery. Businesses often
struggle with determining the VAT treatment of outsourced functions, cross-border transactions,
and the correct application of partial exemption methods. This session provides a structured
overview of the VAT landscape for financial institutions, supported by practical examples and
industry-specific case studies.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

VAT treatment of common financial services.
Scope and limitations of VAT exemptions.
Input VAT recovery and partial attribution challenges.
Cross-border transactions and outsourcing arrangements.
Practical financial services VAT scenarios.

Why is the session of relevance to our members?

This session equips attendees with clarity on exemption boundaries, recovery methods, and
real-world scenarios that frequently lead to errors. Whether you are a seasoned VAT specialist or
new to the sector, the session offers practical insights that help reduce compliance risk and
improve the accuracy of VAT reporting.

Target Audience

Professionals working in or advising banks, investment firms, insurance companies, fintech
operators, compliance teams, accountants, and tax practitioners involved in VAT reporting or
advisory work.

Speakers' Profiles

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.

Michela Scicluna joined the University of Malta in 2012 and obtained her Bachelor of Commerce
Degree in Accounting and Marketing. Following this, she joined one of the Big Four firms
in 2015, simultaneously pursuing her ACCA studies. In 2019, she transitioned to a midtier firm, focusing her expertise on Indirect and Direct Taxation. In June 2019, Michela
obtained her ACCA Qualification and became a member of both MIA and ACCA. In 2021,
Michela successfully completed the MIT Course in Taxation provided by the Malta
Institute of Taxation. Further enhancing her professional credentials, she secured her
CPA Warrant in September 2021. Michela is now a Manager currently specialising in
Indirect Taxation at RSM Malta

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

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.

M26069 - Malta income tax and duty implications of immovable property ownership (Online) (15 Sep 2026)

Tue, 15 Sep 2026 07:15:00 GMT

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speakers: Mr Christian Vella & Ms Nicola 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

Immovable property ownership gives rise to a number of Malta income tax considerations, depending on the fact pattern of the case at hand. There are also a number of Malta capital gains and duty considerations which find application upon transfers of immovable property.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Malta income tax considerations arising in respect of the ownership of immovable property, including impacts on tax account allocations for companies
Malta capital gains considerations arising in respect of the transfer of immovable property
Malta duty considerations arising in respect of the transfer of immovable property
Brief overview of the Malta VAT considerations arising in respect of the ownership of immovable property

Why is the session of relevance to our members?

This session will aim to provide attendees with an overview of the key areas of consideration from a Malta income tax perspective in the context of immovable property ownership, including tax account allocation implications when dealing with companies. We will also delve into the applicable Malta capital gains and duty considerations which find application upon transfers of immovable property.

Target Audience

Accountants, tax advisors, tax practitioners, lawyers, notaries

Speakers' Profiles

Christian Vella is currently a senior tax manager at Deloitte Malta. He currently forms part of the tax mergers and acquisitions department within the firm’s tax practice. Chris mainly focuses on engagements primarily relating to shareholder restructuring exercises, succession planning engagements, mergers and acquisitions as well as general tax advisory services.

Nicola Attard is a manager at Deloitte Malta, forming part of the mergers and acquisitions department within the firm’s tax practice. She currently focuses on tax advisory engagements, primarily relating to succession planning, operational restructuring exercises as well as mergers and acquisitions.

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

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.

M26060.3 - Audit Field Work (Online) (16 Sep 2026)

Wed, 16 Sep 2026 07:15:00 GMT

MIA Audit Excellence Series in collaboration with Accountancy Board

Registration Time: 09:00
Session Time: 09:15 - 12:30 including a 15-minute break

Speakers: Mr John Debattista, Ms Theresa Ghersci & Mr Neil Manisalco

Venue: Online Webinar

Participation Fees
MIA Members: €40.00

Non-MIA Members: €75.00

Retired Members: €20.00

Students: €30.00

Enjoy a 10% discount on group bookings.

BACKGROUND INFORMATION

Building on previous sessions delivered by the Quality Assurance Unit, we will explore key weaknesses and recurring issues identified by the Quality Assurance Unit in relation to the above topics, together with practical solutions to enhance audit quality. We will also consider relevant findings and insights from regulators outside Malta to provide a broader perspective. In the case of ISA 570, Going Concern we shall briefly go through the salient changes in the standard which becomes effective for audits of periods beginning on or after 15 December 2026, with first-time application typically impacting 31 December 2027 year-end audits.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

The session will focus on the practical application of the following International Standards on Auditing (ISAs), with real-life examples and scenarios:
• ISA 250 – Consideration of Laws and Regulations in an Audit of Financial Statements.
• ISA 230 – Audit Documentation
• ISA 500 – Audit Evidence
• ISA 570 – Going Concern

Why is the session of relevance to our members?

This session offers a unique opportunity to gain practical, hands-on insights into some of the most critical and frequently challenged areas of audit work. By focusing on real-life examples attendees will better understand common pitfalls, strengthen their audit approach, and enhance compliance with auditing standards. This is a valuable session for anyone looking to improve audit quality, avoid recurring deficiencies, and stay aligned with regulatory expectations.

Target Audience

This session is aimed at audit practitioners at all levels, including partners, managers, and audit seniors. It is also relevant for professionals responsible for audit quality, compliance, and file reviews.

Speakers' Profiles

John Debattista is a Certified Public Accountant and Registered Auditor with over 20 years of experience in audit and assurance. Following a decade in a mid-tier audit firm, he co-founded Zampa Debattista, where he led the Audit and Assurance function as well as the Corporate Reporting Advisory team. John has extensive teaching experience, delivering lectures on audit and financial reporting for final stages of ACCA and ACA qualifications through the ICAEW (Institute of Chartered Accountants in England and Wales). He has taught the ACCA Diploma in IFRS (DipIFR) and frequently speaks at audit and financial reporting seminars organized by various institutes in Malta. John also served as MLRO (Money Laundering Reporting Officer) in his previous firm, with a focus on AML compliance and risk management. His expertise spans the financial services, gaming, and hospitality sectors. He has worked internationally on specialized assignments in cities such as Zurich, Bucharest, Vienna, and London. In 2024, John joined Deloitte’s audit function to further his impact in the field.

Neil Maniscalco is a Certified Public Accountant and Registered Auditor. He is a Director within the Audit and Assurance function at DFK Malta and in the past has held different positions within the audit department of one of the Big Four. Neil has practical knowledge and experience in auditing companies in various industries including manufacturing, retail, hospitality, property and IT. Neil also sits on the MIA audit committee.

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

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.

M26084 - VAT in the Gaming Sector: Levelling Up Your Tax Knowledge (Online) (17 Sep 2026)

Thu, 17 Sep 2026 07:15:00 GMT

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speakers: Mr Kenneth Cremona & Ms Michela Scicluna
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 gaming sector, spanning online gaming, betting, and skill-based platforms, faces complex
VAT rules, particularly around exemptions, mixed-use supplies, and cross-border operations.
This session provides a structured overview of the VAT treatment of gaming transactions and
highlights recent developments and case studies. The session will also focus on the new
upcoming changes as of 1st October 2026.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Overview of the gaming sector from a VAT perspective.
VAT treatment of gaming and related services.
Cross-border and place of supply considerations.
Input VAT recovery issues.
Recent developments and case studies.

Why is the session of relevance to our members?

Attendees will gain clarity on the VAT treatment of gaming supplies and learn how to navigate
cross-border and mixed-use complexities. The session is ideal for both industry professionals
and advisors seeking to strengthen their technical understanding.

Target Audience

Gaming operators, platform providers, accountants, VAT advisors, compliance teams, and legal professionals working in or advising the gaming industry.

Speakers' Profiles

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.

Michela Scicluna joined the University of Malta in 2012 and obtained her Bachelor of Commerce
Degree in Accounting and Marketing. Following this, she joined one of the Big Four firms
in 2015, simultaneously pursuing her ACCA studies. In 2019, she transitioned to a midtier firm, focusing her expertise on Indirect and Direct Taxation. In June 2019, Michela
obtained her ACCA Qualification and became a member of both MIA and ACCA. In 2021,
Michela successfully completed the MIT Course in Taxation provided by the Malta
Institute of Taxation. Further enhancing her professional credentials, she secured her
CPA Warrant in September 2021. Michela is now a Manager currently specialising in
Indirect Taxation at RSM Malta

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

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.

M26060.4 - Outgoing and Incoming Auditor Obligations (Online) (23 Sep 2026)

Wed, 23 Sep 2026 07:15:00 GMT

MIA Audit Excellence Series in collaboration with Accountancy Board

Registration Time: 09:00
Session Time: 09:15 - 12:30 including a 15-minute break

Speakers: Ms Joanne Saliba, Ms Janis Hyzler & Ms Roberta West Falzon

Venue: Online Webinar

Participation Fees
MIA Members: €40.00

Non-MIA Members: €75.00

Retired Members: €20.00

Students: €30.00

Enjoy a 10% discount on group bookings.

BACKGROUND INFORMATION

This CPE session focuses on the professional, ethical and technical obligations arising when there is a change of auditor. It is designed to provide participants with a practical and standards based understanding of the responsibilities of both outgoing and incoming auditors, with particular emphasis on compliance with International Standards on Auditing, the Code of Ethics and the Maltese Companies Act. The session forms part of the follow up CPE programme to the conference From Oversight to Innovation: Driving Quality and Integrity in Accountancy, held in collaboration with the Accountancy Board.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Documentation requirements and professional responsibilities on a change of auditor
Code of Ethics requirements, including the use and content of clearance letters
ISA 510 – Opening Balances, with practical considerations for incoming auditors
ISA 710 – Comparative Information, including audit report implications and prior period considerations

Why is the session of relevance to our members?

Transitions between auditors often give rise to practical and professional challenges for both outgoing and incoming auditors. This session is designed to provide clarity on the documentation requirements applicable to auditor changes and to address how ethical considerations should be managed in practice. Both members and non members will benefit from up to date guidance, practical examples and focused discussion on common issues encountered in practice, ensuring the session is relevant to a broad range of audit professionals.

Target Audience

Audit partners, directors and managers
Practicing auditors and audit professionals
Accountants involved in audit acceptance, engagement planning or reporting
Professionals responsible for quality, compliance or technical review within audit firms

Speakers' Profiles

Joanne Saliba brings over 20 years of expertise in auditing and financial oversight. She joined PwC Malta’s assurance division in 2002 after obtaining an honours degree in Accountancy from the University of Malta. She is a fellow member of the Malta Institute of Accountants, a Certified Public Accountant, and holds a practising certificate in auditing.
Joanne has successfully led audit teams on a wide range of complex projects, fostering a culture of collaboration and innovation. Her leadership has spanned diverse sectors, with a particular focus on asset management. Since 2006, she has specialised exclusively in investment management, working with both local and international clients, including collective investment schemes and investment service providers.
Her international experience includes audit secondments to PwC offices in Washington and Milan, adding to her extensive knowledge and expertise in the field.

Janis Hyzler joined Zampa Partners in December 2018 and is an Audit Director within the Audit & Assurance team, overseeing a portfolio of clients from various industries.A qualified accountant and auditor, Janis graduated from the University of Malta in 2010 with a Bachelor of Accountancy (Honours) Degree. She brings over 14 years of experience in the financial services sector, having kicked off her career at a Big Four audit firm. Her professional journey includes international assignments in the U.S.A and Australia, which enabled Janis to expand her knowledge base within the financial services sector.
In addition to her audit background, Janis held an accounting role within a corporate service provider, where she managed the financial reporting for clients spanning multiple industries.

Roberta West Falzon is an audit and assurance partner at RSM Malta with over 25 years of experience in auditing, leading several audit engagements for national and international clients operating in different fields including the audit of entities within the financial services industry, gaming entities, large groups and listed entities. Moreover, Roberta is a member of the MIA Audit and Assurance Group and is a member of the MIA Sustainable Group.

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

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.

e same nature and for reporting purposes.

M26094 - Meet the Regulator - Financial Intelligence Analysis Unit (FIAU) (1 Oct 2026)

Thu, 01 Oct 2026 07:00:00 GMT

Registration Time: 09:00
Session Time: 09:30 - 12:30 No Break

Venue: Villa Arrigo Naxxar

Participation Fees
MIA Members: €45.00

Non-MIA Members: €80.00

Retired Members: €25.00

Students: €35.00

10% discount for CPE Bundle Holders.
Kindly contact cpeevents@miamalta.org.

The Malta Institute of Accountants is pleased to host a new edition of its Meet the Regulator Series, featuring representatives from the Financial Intelligence Analysis Unit (FIAU).

The session will be addressed by Dr Jonathan Phyall, Head within the FIAU's Legal Affairs Section. Additional FIAU speakers are expected to participate and will be confirmed in due course.
Designed to facilitate constructive dialogue between the profession and the regulator, the session will provide members with an opportunity to gain insights into the FIAU's current priorities, regulatory developments and operational initiatives, while discussing practical challenges encountered in the implementation of AML/CFT obligations.

Agenda

09:15 – 09:20 Welcome and Introductions by MIA and FIAU
09:20 – 10:30 Discussion on updates by the FIAU, together with actions being undertaken
10:30 – 10:50 Questions and Answers from the floor
10:50 – 11:05 Coffee Break
11:05 – 11:45 Local Updates by FIAU
11:45 – 12:15 Fireside chat between FIAU Representative and MIA Representative questions and Answers
12:15 – 12:30 Questions from the floor followed by concluding Remarks

You are kindly being invited to share any feedback, recommendations, or comments you might have, including specific anonymised examples and anonymised supporting documents, to technical@miamalta.org by the 9th September 2026.

EveNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

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.

The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant Journal and printed publicity. Photos can also be published on MIA’s social media channels including Facebook and LinkedIn. Such images may be used to publicise future events of the same nature and for reporting purposes.

M26085 - VAT and the Hospitality & Tourism Sector (Online) (8 Oct 2026)

Thu, 08 Oct 2026 11:30:00 GMT

Registration Time:13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speakers: Mr Kenneth Cremona & Ms Michela Scicluna
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 hospitality and tourism sector is undergoing significant VAT reform at EU level. This session provides a comprehensive walkthrough of both the current rules and the future legislative landscape affecting the industry. The European Commission’s VAT in the Digital Age (VIDA) package, particularly its second pillar on the platform economy, introduces changes that directly impact accommodation providers, travel operators, and digital platforms. In parallel, the EU is developing a dedicated VAT Tourism Package, aimed at modernising the VAT Directive, updating sector-specific provisions, and aligning the industry with the EU’s broader green and digital transition objectives. This session equips participants with a clear understanding of the rules as they stand today and the reforms that will shape the sector in the coming years.

Current VAT treatment of hospitality and tourism services.
Tour Operators Margin Scheme (TOMS).
VIDA reforms and the platform economy.
The proposed EU Tourism Package.
VAT treatment of accommodation, travel and passenger transport services.
Practical implications for businesses operating in the sector.

Why is the session of relevance to our members?

Professionals should attend this session to gain a solid understanding of both the existing VAT
framework and the upcoming legislative changes that will significantly affect the hospitality and
tourism industry. With major reforms underway, including new rules for platforms, travel agents,
passenger transport, and non-EU traveller exemptions, staying informed is essential for ensuring
compliance, anticipating operational impacts, and advising clients or employers effectively.
Whether you are a seasoned VAT practitioner or new to the sector, this session provides timely,
practical insights that will help you navigate a rapidly evolving regulatory environment.

Target Audience

Accountants, accounting students, VAT advisors, lawyers, hospitality operators, travel agents,
platform operators, and professionals working within or advising the tourism and
accommodation sectors.

Speakers' Profiles

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.

Michela Scicluna joined the University of Malta in 2012 and obtained her Bachelor of Commerce
Degree in Accounting and Marketing. Following this, she joined one of the Big Four firms
in 2015, simultaneously pursuing her ACCA studies. In 2019, she transitioned to a midtier firm, focusing her expertise on Indirect and Direct Taxation. In June 2019, Michela
obtained her ACCA Qualification and became a member of both MIA and ACCA. In 2021,
Michela successfully completed the MIT Course in Taxation provided by the Malta
Institute of Taxation. Further enhancing her professional credentials, she secured her
CPA Warrant in September 2021. Michela is now a Manager currently specialising in
Indirect Taxation at RSM Malta

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

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.

M26105 - An MIA Conference: The Future of Finance Leadership – Driving Strategy, Resilience and Value (16 Oct 2026)

Fri, 16 Oct 2026 12:00:00 GMT

Registrations: 13:15 - 14:00
Sessions: 14:00 - 18:00
Networking Drinks: 18:00 - 20:00
Venue: Trident Park

Participation Fees
MIA Members: €85.00
Non-MIA Members: €115.00
Retired Members: €60.00
Students: €45.00

The role of the finance leader is evolving faster than ever. Join us for The Future of Finance Leadership, a half day conference bringing together industry experts and business leaders to explore the challenges and opportunities shaping the profession.

Topics will include:

✅Smarter Risk, Better Decisions: Putting AI and Integrated Thinking to Work

✅Sustainability and Resilience in Business

✅Priorities with Purpose: Tackling Today’s Business Challenges

✅Ethical Dilemmas, the CFO Role & Board Expectations

This is a must-attend event for finance professionals looking to stay ahead in an increasingly dynamic business environment.

M26091 - Intra‑Group Services in Practice: Principles, Pitfalls and Landmark Cases (Online) (22 Oct 2026)

Thu, 22 Oct 2026 11:30:00 GMT

Registration Time:13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speaker: Ms Trudy Muscat
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 3‑hour session will introduce participants to the transfer pricing treatment of intra‑group services with a focus on the OECD benefit test. It will explain how to distinguish genuine services from shareholder activities, duplicative services and incidental group synergies, and will touch on the concept of low‑value‑adding intra‑group services and simplified approaches. Recent international controversy trends and selected court decisions will be used to illustrate how tax authorities challenge management and head‑office fees, allocation keys and documentation. By the end of the session, participants will be able to identify and distinguish different types of intra‑group services, apply the OECD benefit test in practice, and critically assess facts and circumstances to understand how transfer pricing principles are applied to common day‑to‑day situations.

Specific topics to be covered during the sessioN

• Overview of intra group services for TP purposes
• The OECD benefit test: what it is and how to apply it in practice
• Distinguishing genuine services from shareholder activities, duplication and incidental synergies
• Low value adding intra group services (LVAS) and simplified approaches
• Typical intra group service models (cost plus, fixed fee, pass through) and how they are priced
• TP risks, practical issues and documentation
• Recent international cases and examples reflecting typical TP issues on intra group services

Why is the session of relevance to our members?

This session equips MIA members with practical tools to identify, price and document intra group services in line with the OECD TP Guidelines, reducing the risk of transfer pricing adjustments and double taxation. By working through international standards and real cases, participants will better anticipate tax authority challenges and strengthen the defensibility of their clients’ or organisations’ service charge arrangements.

Target Audience

Tax professionals, transfer pricing practitioners, and finance/legal personnel new to OECD TP principles, especially Chapter VII.

Speaker' Profile

A senior manager within Deloitte’s international tax team, Trudy is an experienced international tax lawyer with a demonstrated history of efficiently leading a team to support MNEs with cross-border and local tax. Fifteen years work experience in corporate local and international tax law, personal holding solutions, family business succession planning and legal drafting, with a specialisation in EU direct tax. Trudy has focused on the entertainment and tech industry in recent years and in particular on the local and cross-border impact of EU tax developments and transfer pricing.

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.

M26102 - Fiscal Consolidation – practical Malta income tax considerations (Online) (27 Oct 2026)

Tue, 27 Oct 2026 12:30:00 GMT

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speakers: Mr Christian Vella & Ms Nicola 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

The Consolidated Group (Income Tax) Rules came into force for financial periods commencing on or after 1 January 2019. In the past few years, guidance has also been frequently issued by the Malta tax authorities. The application of such rules gives rise to certain complexities in practice, which shall be covered in more detail during this session

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

The Consolidated Group (Income Tax) Rules, guidelines published in this regard by the Malta tax authorities, as well as a number of relevant case studies

Why is the session of relevance to our members?

In order to obtain a better understanding and increased awareness of the relevant Malta income tax considerations arising on the application of the fiscal consolidation regime as well as the application of such regime in practice through various case studies.

Target Audience

Accountants, tax advisors and tax compliance specialists

Speakers' Profiles

Christian Vella is currently a senior tax manager at Deloitte Malta. He currently forms part of the tax mergers and acquisitions department within the firm’s tax practice. Chris mainly focuses on engagements primarily relating to shareholder restructuring exercises, succession planning engagements, mergers and acquisitions as well as general tax advisory services.

Nicola Attard is a manager at Deloitte Malta, forming part of the mergers and acquisitions department within the firm’s tax practice. She currently focuses on tax advisory engagements, primarily relating to succession planning, operational restructuring exercises as well as mergers and acquisitions.

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.

M26086 - VAT in Aviation: Flying Through Complex Regulations (Online) (29 Oct 2026)

Thu, 29 Oct 2026 12:30:00 GMT

Registration Time:13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speakers: Ms Michela Scicluna & Ms Anthea Maria Camilleri
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 aviation sector faces unique VAT challenges, from passenger transport exemptions to aircraft
leasing, maintenance, and international operations. This session provides a structured overview
of the VAT rules affecting airlines, operators, and service providers, highlighting common
compliance traps and sector-specific complexities.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• VAT treatment of aviation activities.

Exemptions applicable to the aviation sector.
Aircraft leasing, maintenance and operating costs.
Place of supply considerations.
Common compliance risks and practical scenarios.

Why is the session of relevance to our members?

Attendees will gain a clear understanding of the VAT rules governing aviation activities and learn
how to navigate cross-border issues effectively. The session is valuable for anyone seeking to
strengthen compliance and avoid costly misinterpretations.

Target Audience

Airlines, aviation service providers, leasing companies, accountants, tax advisors, and
professionals supporting aviation operations.

Speakers' Profiles

Michela Scicluna joined the University of Malta in 2012 and obtained her Bachelor of Commerce
Degree in Accounting and Marketing. Following this, she joined one of the Big Four firms
in 2015, simultaneously pursuing her ACCA studies. In 2019, she transitioned to a midtier firm, focusing her expertise on Indirect and Direct Taxation. In June 2019, Michela
obtained her ACCA Qualification and became a member of both MIA and ACCA. In 2021,
Michela successfully completed the MIT Course in Taxation provided by the Malta
Institute of Taxation. Further enhancing her professional credentials, she secured her
CPA Warrant in September 2021. Michela is now a Manager currently specialising in
Indirect Taxation at RSM Malta

Anthea Maria Camilleri is a Senior within the Indirect Tax Department at RSM Malta. She joined the firm in 2024 and completed her Master in Advocacy at the University of Malta in 2025, and is expected to qualify as a lawyer in the coming months. In her role, Anthea works closely on VAT advisory and compliance matters, assisting clients from diverse industries in interpreting and applying complex indirect tax legislation. She is also actively involved in internal projects that contribute to the department’s development and operational efficiency. Anthea brings a legal perspective to her work, particularly in analysing regulatory frameworks and supporting the delivery of practical, well-informed solutions. She finds fulfilment in roles that challenge her analytical thinking and appreciates the opportunity to collaborate across disciplines, where she can apply legal insight to deliver thoughtful, practical solutions in a dynamic professional environment.

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.

M26087 - CJEU VAT Case Law 2026: What’s New, What’s Changed, What Matters (Online) (4 Nov 2026)

Wed, 04 Nov 2026 12:30:00 GMT

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

CJEU decisions continue to shape VAT interpretation across the EU. This session reviews the
most significant judgments from 2025–2026, highlighting their practical impact on businesses
and advisors. The focus is on themes that influence compliance, structuring, and risk
assessment.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Review of key recent CJEU VAT decisions.
Impact on VAT compliance and advisory work.
Developments affecting exemptions and deductions.
Fixed establishment and place of supply developments.
Practical implications for businesses.

Why is the session of relevance to our members?

This session helps attendees stay ahead of legal developments and understand how new case
law may affect their organisation or clients. Both members and non-members will benefit from
expert analysis and practical takeaways.

Target Audience

VAT specialists, tax advisors, legal professionals, accountants, and anyone involved in
interpreting or applying VAT legislation.

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

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.

M26079 -Trusts – a Malta income tax and duty perspective (Online) (12 Nov 2026)

Thu, 12 Nov 2026 12:30:00 GMT

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speakers: Mr Christian Vella & Ms Nicola Attard
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

Transactions and structures involving a trust arrangement can give rise to different Malta income tax and duty considerations, depending on the fact pattern of the case at hand. The applicable Malta income tax and duty considerations throughout the existence of the trust will be covered in this seminar.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

(i) Malta income tax and duty implications of settlements on trust;

(ii) implications on beneficiaries from a Malta income tax perspective on distributions from a trust;

(iii) Malta income tax and duty considerations arising upon a transfer of the beneficial interest in a trust

Why is the session of relevance to our members?

This session will aim to provide attendees with a better understanding of the relevant Malta tax and duty considerations applicable to trusts, including through discussing a number of examples.

Target Audience

Accountants, tax advisors, tax practitioners, lawyers

Speakers' Profiles

Christian Vella is currently a senior tax manager at Deloitte Malta. He currently forms part of the tax mergers and acquisitions department within the firm’s tax practice. Chris mainly focuses on engagements primarily relating to shareholder restructuring exercises, succession planning engagements, mergers and acquisitions as well as general tax advisory services.

Nicola Attard is a manager at Deloitte Malta, forming part of the mergers and acquisitions department within the firm’s tax practice. She currently focuses on tax advisory engagements, primarily relating to succession planning, operational restructuring exercises as well as mergers and acquisitions.

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.

M26104 - Open Market value, in conjunction with recharges (Online) (17 Nov 2026)

Tue, 17 Nov 2026 12:30:00 GMT

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speakers: Mr Mirko Gulic & 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

Malta has recently introduced new provisions in the VAT Act (through the Budget Measures Implementation Act, in force from March 2026) requiring that, in certain circumstances, supplies of goods or services between related parties be valued at open market value rather than the consideration actually charged. This applies primarily where the agreed price deviates from market value and either the supplier or the recipient has a restricted right to deduct input VAT. This session will examine these new rules and their practical application in the context of intra-group recharges.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

The new open market value provisions under the Maltese VAT Act and their alignment with Article 80 of the EU VAT Directive.
When open market value must be applied, and the definition of "related persons".
How open market value is determined, and its interaction with the recharge of costs between related parties.
Practical considerations for groups with restricted input VAT recovery, together with documentation and benchmarking requirements.
The interplay between VAT and transfer pricing, and recent developments and case law in this area.

Why is the session of relevance to our members?

The introduction of the open market value rules represents a significant change for Maltese businesses, particularly those operating in group structures or with restricted VAT recovery. Attendees will gain practical insight into how the new provisions apply to recharges, the risk areas to be aware of, and the steps needed to ensure compliance and avoid unexpected VAT exposures. Both members and non-members will benefit from this timely, practically focused session delivered by experienced VAT practitioners.

Target Audience

Tax advisors, accountants, VAT practitioners, in-house finance and tax teams, and professionals dealing with intra-group transactions and cost allocations

Speakers' Profiles

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.

Mirko Gulic is a Fellow member of the Malta Institute of Accounts where he serves as Vice Chairperson of the Indirect Taxation Committee. Has broad experience in indirect taxation and is involved in various tax advisory services relating to this area. Joined PwC in 2005 after reading for the Bachelor of Accountancy (Hons.) and worked for five years in the Assurance service line. In 2010 joined the Tax service line and in 2012 was awarded a diploma in taxation by the Malta Institute of Taxation. Lectures VAT at PwC Academy both in Malta and abroad and is also involved in a number of VAT health checks and reviews. Also held a number of training sessions in Dubai upon the implementation of VAT in the United Arab Emirates. Mirko is also part of the PwC EMEA FS VAT network team.

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.

M26088 - Mastering Partial Attribution: From Input Tax to Capital Goods (Online) (19 Nov 2026)

Thu, 19 Nov 2026 08:15:00 GMT

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speakers: Ms Michela Scicluna & Ms Anthea Maria Camilleri
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

Partial attribution remains one of the most scrutinised areas of VAT compliance. Understanding
when it applies, how to apply the 10th Schedule, and how to manage capital goods adjustments
is essential for businesses with mixed-use activities. This session breaks down the rules,
methods, and documentation requirements needed to defend apportionment decisions.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Principles of partial attribution.
Input tax recovery methods and calculations.
Application of the 10th Schedule.
Capital Goods Scheme adjustments.
Common issues and practical examples.

Why is the session of relevance to our members?

Participants will gain a practical, step-by-step understanding of attribution methods and adjustment mechanisms. The session is ideal for anyone seeking to strengthen their technical knowledge and ensure their organisation’s apportionment calculations are robust, defensible, and compliant.

Target Audience

Finance teams, VAT specialists, accountants, auditors, and advisors dealing with mixed
taxable/exempt activities or capital goods adjustments.

Speakers' Profiles

Michela Scicluna joined the University of Malta in 2012 and obtained her Bachelor of Commerce
Degree in Accounting and Marketing. Following this, she joined one of the Big Four firms
in 2015, simultaneously pursuing her ACCA studies. In 2019, she transitioned to a midtier firm, focusing her expertise on Indirect and Direct Taxation. In June 2019, Michela
obtained her ACCA Qualification and became a member of both MIA and ACCA. In 2021,
Michela successfully completed the MIT Course in Taxation provided by the Malta
Institute of Taxation. Further enhancing her professional credentials, she secured her
CPA Warrant in September 2021. Michela is now a Manager currently specialising in
Indirect Taxation at RSM Malta

Anthea Maria Camilleri is a Senior within the Indirect Tax Department at RSM Malta. She joined the firm in 2024 and completed her Master in Advocacy at the University of Malta in 2025, and is expected to qualify as a lawyer in the coming months. In her role, Anthea works closely on VAT advisory and compliance matters, assisting clients from diverse industries in interpreting and applying complex indirect tax legislation. She is also actively involved in internal projects that contribute to the department’s development and operational efficiency. Anthea brings a legal perspective to her work, particularly in analysing regulatory frameworks and supporting the delivery of practical, well-informed solutions. She finds fulfilment in roles that challenge her analytical thinking and appreciates the opportunity to collaborate across disciplines, where she can apply legal insight to deliver thoughtful, practical solutions in a dynamic professional environment.

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.

M26095 - Meet the Regulator - Malta Tax and Customs Administration (MTCA) (1 Dec 2026)

Tue, 01 Dec 2026 08:00:00 GMT

More details coming soon.

Registration Time: 09:00
Session Time: 09:30 - 12:30 No Break

Speakers:

Mr Joseph Caruana, Commissioner for Tax and Customs
Mr Shawn Agius – Director General, Tax Operations
Mr Lydon Farrugia – Director, Registration, Filing and Assessment
Mr Manfred Barbara – Director General, Verification and Audit Department
Mr Alan Mamo – Director General Customs Operations

Venue: TBA

Participation Fees
MIA Members: €45.00

Non-MIA Members: €80.00

Retired Members: €25.00

Students: €35.00

10% discount for CPE Bundle Holders.
Kindly contact cpeevents@miamalta.org.

Agenda

Welcome and introductions
Overview of regulatory updates and operational changes
MTCA presentations across departments
Extended Q&A session (including pre-submitted questions)

Building on the existing partnership and ongoing collaboration between the MIA and authorities, the MIA is organising a series of events in collaboration with MBR, FIAU, MFSA, MGA and MTCA.

During this meeting, participants will have the opportunity to participate in a discussion on matters encountered during the day-to-day operations and related explanations, solutions and proposed way forward.

Participation is highly recommended as it will provide attendees with the opportunity to directly interact with the regulators.

You are kindly being invited to share any feedback, recommendations, or comments you might have, including specific anonymised examples and anonymised supporting documents, to technical@miamalta.org by the 11th November 2026.

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.

The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant Journal and printed publicity. Photos can also be published on MIA’s social media channels including Facebook and LinkedIn. Such images may be used to publicise future events of the same nature and for reporting purposes.

M26089 - Place of Establishment — VAT Perspective (Part 1) (Online) (3 Dec 2026)

Thu, 03 Dec 2026 08:15:00 GMT

Registration Time: 09:00
Session Time: 09:15 - 12:30 including a 15-minute break
Speaker: Ms Michela Scicluna
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

Determining the place of establishment is fundamental to VAT obligations, affecting registration, place of supply, and compliance. This session focuses exclusively on the VAT perspective, exploring fixed establishments, substance requirements, and cross-border scenarios.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Fixed establishment concepts under EU VAT law.
Distinction between business establishment and fixed establishment.
Human and technical resources tests.
Impact of a fixed establishment on place of supply rules.
VAT registration and compliance implications.
Review of relevant CJEU case law.
Practical cross-border examples and risk areas.

Why is the session of relevance to our members?

The session provides practical clarity on how VAT rules apply to establishments and fixed
establishments, helping attendees avoid misclassification and compliance errors. Both
members and non-members will benefit from real-world examples and clear guidance.

Target Audience

VAT advisors, accountants, corporate tax teams, international businesses, and professionals dealing with cross-border VAT issues.

Speakers' Profiles

Michela Scicluna joined the University of Malta in 2012 and obtained her Bachelor of Commerce
Degree in Accounting and Marketing. Following this, she joined one of the Big Four firms
in 2015, simultaneously pursuing her ACCA studies. In 2019, she transitioned to a midtier firm, focusing her expertise on Indirect and Direct Taxation. In June 2019, Michela
obtained her ACCA Qualification and became a member of both MIA and ACCA. In 2021,
Michela successfully completed the MIT Course in Taxation provided by the Malta
Institute of Taxation. Further enhancing her professional credentials, she secured her
CPA Warrant in September 2021. Michela is now a Manager currently specialising in
Indirect Taxation at RSM Malta

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.

M26090 - Place of Establishment — Direct Tax Perspective (Part 2) (Online) (10 Dec 2026)

Thu, 10 Dec 2026 08:15:00 GMT

Registration Time: 09:00
Session Time: 09:15 - 12:30 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

Permanent establishment (PE) rules are central to international taxation, influencing tax liability, structuring, and risk. This session focuses on the direct tax perspective, covering PE risk areas, structuring strategies, and recent interpretations.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• Permanent establishment concepts under domestic law and tax treaties.
• Fixed place of business and dependent agent PEs.
• Substance requirements and key risk indicators.
• Impact of personnel, management and decision-making functions.
• Tax implications of creating a PE.
• Managing and mitigating PE risks.
• Practical case studies and recent developments.

Why is the session of relevance to our members?

Attendees will gain a practical understanding of PE risks and how to manage them through effective structuring and documentation. The session is valuable for both members and non-members seeking to strengthen their direct tax knowledge and compliance posture.

Target Audience

Direct tax professionals, corporate tax teams, legal advisors, accountants, and businesses with cross-border operations.

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

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.

M26080 - Notional Interest Deductions – important concepts and case studies (Online) (15 Dec 2026)

Tue, 15 Dec 2026 12:00:00 GMT

Registration Time: 12:45
Sessions Time: 13:00 - 16:15 including a 15-minute break
Speakers: Mr Christian Vella & Ms Nicola 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

The Notional Interest Deduction Rules came into force with effect from year of assessment 2018. In the past few years, guidance has been frequently issued by the local tax authorities to address the various complexities which arise when applying such deduction in practice. The session will aim to discuss the theory behind the application of the notional interest deduction, put into context through working out a number of practical case studies.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

The Notional Interest Deduction Rules, guidelines published by the local tax authorities, a number of case studies involving the application of NID.

Why is the session of relevance to our members?

This session will aim to provide attendees with a better understanding of the relevant Malta income tax considerations arising in respect of applying the notional interest deduction in practice, through discussion of both the rules and guidelines, as well as practical case studies.

Target Audience

Accountants, tax advisors, tax practitioners

Speakers' Profiles

Christian Vella is currently a senior tax manager at Deloitte Malta. He currently forms part of the tax mergers and acquisitions department within the firm’s tax practice. Chris mainly focuses on engagements primarily relating to shareholder restructuring exercises, succession planning engagements, mergers and acquisitions as well as general tax advisory services.

Nicola Attard is a manager at Deloitte Malta, forming part of the mergers and acquisitions department within the firm’s tax practice. She currently focuses on tax advisory engagements, primarily relating to succession planning, operational restructuring exercises as well as mergers and acquisitions.

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.

Unlimited CPE Bundle 2026 (31 Dec 2026)

Wed, 30 Dec 2026 23:00:00 GMT

Buy an unlimited bundle of CPE hours to benefit from a discounted rate.

MIA Members: €280.00
Non-MIA Members: €540.00
Retired Members: €145.00
Students: €215.00

Purchasing the CPE Unlimited Bundle Scheme will allow you to attend any virtual CPE events held between 1st January 2026 till 31st December 2026 at no extra charge. Hours purchased through this scheme cannot be used to attend online conferences, face to face conferences and events, events which are already discounted and events which are held in conjunction with third parties.

Once having purchased a CPE Unlimited Bundle, place your booking for each respective online CPE event by selecting the free of charge “Unlimited Bundle Scheme” registration type.

Terms and conditions apply.

The Malta Institute of Accountants upcoming events

M26083 - VAT in Financial Services (Online) (2 Sep 2026)

Registration Time: 09:00 Sessions Time: 09:15 - 12:30 including a 15-minute break Speakers: Mr Kenneth Cremona & Ms Michela Scicluna Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)MIA Members: €40.00Non-MIA Members: €75.00Retired Members: €20.00Students: €30.00

BACKGROUND INFORMATION

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

VAT treatment of common financial services.

Scope and limitations of VAT exemptions.

Input VAT recovery and partial attribution challenges.

Cross-border transactions and outsourcing arrangements.

Practical financial services VAT scenarios.

Why is the session of relevance to our members?

Target Audience

Professionals working in or advising banks, investment firms, insurance companies, fintech operators, compliance teams, accountants, and tax practitioners involved in VAT reporting or advisory work.

Speakers' Profiles

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.

M26069 - Malta income tax and duty implications of immovable property ownership (Online) (15 Sep 2026)

Registration Time: 13:15 Sessions Time: 13:30 - 16:45 including a 15-minute break Speakers: Mr Christian Vella & Ms Nicola Attard Venue: Online Webinar

Participation Fees MIA Members: €40.00Non-MIA Members: €75.00Retired Members: €20.00Students: €30.00

BACKGROUND INFORMATION

Immovable property ownership gives rise to a number of Malta income tax considerations, depending on the fact pattern of the case at hand. There are also a number of Malta capital gains and duty considerations which find application upon transfers of immovable property.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Malta income tax considerations arising in respect of the ownership of immovable property, including impacts on tax account allocations for companies

Malta capital gains considerations arising in respect of the transfer of immovable property

Malta duty considerations arising in respect of the transfer of immovable property

Brief overview of the Malta VAT considerations arising in respect of the ownership of immovable property

Why is the session of relevance to our members?

Target Audience

Accountants, tax advisors, tax practitioners, lawyers, notaries

Speakers' Profiles

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.

M26060.3 - Audit Field Work (Online) (16 Sep 2026)

MIA Audit Excellence Series in collaboration with Accountancy Board

Registration Time: 09:00 Session Time: 09:15 - 12:30 including a 15-minute break

Speakers: Mr John Debattista, Ms Theresa Ghersci & Mr Neil Manisalco

Venue: Online Webinar

Participation Fees MIA Members: €40.00

Non-MIA Members: €75.00

Retired Members: €20.00

Students: €30.00

BACKGROUND INFORMATION

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Why is the session of relevance to our members?

Target Audience

This session is aimed at audit practitioners at all levels, including partners, managers, and audit seniors. It is also relevant for professionals responsible for audit quality, compliance, and file reviews.

Speakers' Profiles

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.

M26084 - VAT in the Gaming Sector: Levelling Up Your Tax Knowledge (Online) (17 Sep 2026)

Registration Time: 09:00 Sessions Time: 09:15 - 12:30 including a 15-minute break Speakers: Mr Kenneth Cremona & Ms Michela Scicluna Venue: Online Webinar

Participation FeesMIA Members: €40.00Non-MIA Members: €75.00Retired Members: €20.00Students: €30.00

BACKGROUND INFORMATION

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Overview of the gaming sector from a VAT perspective.

VAT treatment of gaming and related services.

Cross-border and place of supply considerations.

Input VAT recovery issues.

Recent developments and case studies.

Why is the session of relevance to our members?

Attendees will gain clarity on the VAT treatment of gaming supplies and learn how to navigate cross-border and mixed-use complexities. The session is ideal for both industry professionals and advisors seeking to strengthen their technical understanding.

Target Audience

Gaming operators, platform providers, accountants, VAT advisors, compliance teams, and legal professionals working in or advising the gaming industry.

Speakers' Profiles

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speakers: Mr Kenneth Cremona & Ms Michela Scicluna
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

Professionals working in or advising banks, investment firms, insurance companies, fintech
operators, compliance teams, accountants, and tax practitioners involved in VAT reporting or
advisory work.

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speakers: Mr Christian Vella & Ms Nicola Attard
Venue: Online Webinar

Participation Fees
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

Registration Time: 09:00
Session Time: 09:15 - 12:30 including a 15-minute break

Participation Fees
MIA Members: €40.00

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speakers: Mr Kenneth Cremona & Ms Michela Scicluna
Venue: Online Webinar

Participation Fees
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

Attendees will gain clarity on the VAT treatment of gaming supplies and learn how to navigate
cross-border and mixed-use complexities. The session is ideal for both industry professionals
and advisors seeking to strengthen their technical understanding.