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• M26102 - Fiscal Consolidation – practical Malta income tax considerations (Online)

  • When
    27 Oct 2026
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  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.

  Show details
• M26086 - VAT in Aviation: Flying Through Complex Regulations (Online)

  • When
    29 Oct 2026
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  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.

  Show details
• M26087 - CJEU VAT Case Law 2026: What’s New, What’s Changed, What Matters (Online)

  • When
    4 Nov 2026
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  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.

  Show details
• M26114 - MIA Tax Conference 2026

  • When
    6 Nov 2026
  •  
    09:00 - 16:00
  • Location
    Westin Dragonara Resort, St. Julian's
  • Spaces left
    150

  Register

  Date: 6th November 2026
  Time: 09:00 - 16:30
  Venue: Westin Dragonara Resort

  CPE Competencies: 5.5 Core
  

  
  

  Participation Fees:

  Member: €160

  Non Member: €200

  Retired Member: €90

  Student: €70

  The MIA Tax Conference 2026 will bring together leading voices from the tax profession, industry and public sector to discuss the forces reshaping the tax environment.

  Through a series of expert panel discussions, participants will explore:

  Recent developments in direct and indirect taxation

  International tax trends and regulatory developments

  Tax policy and legislative initiatives

  Technology, digitalisation and the future of tax compliance

  Emerging challenges and opportunities for tax professionals and businesses

  The conference offers a platform for knowledge sharing, professional discussion and engagement with the issues expected to influence the tax agenda in the years ahead.

  Agenda

  Tax and Regulatory Updates

  Time	Session
  08:00 - 09:00	Registration and Welcome Coffee
  09:00 - 09:50	Welcome Addresses
  09:50 - 10:40	Tax and Regulatory Updates
  10:40 - 11:25	Networking Coffee Break
  11:25 – 12:15	International Tax and Cross-Border Developments
  12:15 – 13:05	Panel Discussion: Current Tax Policy Initiatives
  13:05 – 13:30	Panel Discussion: Digitalisation of Tax Processes
  13:30 – 14:30	Lunch Break
  14:30 – 15:05	Breakout Session 1
  15:05 – 15:40	Breakout Session 2
  15:40 – 16:15	Looking Ahead: Future Tax Developments
  16:15	Closing Remarks

  
  

  PHYSICAL EVENTS 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.

  Show details
• M26079 -Trusts – a Malta income tax and duty perspective (Online)

  • When
    12 Nov 2026
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  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.

  Show details
• M26104 - Open Market value, in conjunction with recharges (Online)

  • When
    17 Nov 2026
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  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.

  Show details
• M26088 - Mastering Partial Attribution: From Input Tax to Capital Goods (Online)

  • When
    19 Nov 2026
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  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.

  Show details
• M26043 - Deductible expenses with particular emphasis on capital allowances (Online)

  • When
    24 Nov 2026
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions 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 will delve into the main provisions of the Income Tax Act dealing with income tax deductions, mainly looking at the positive test found in Article 14 of the Income Tax Act and the negative test found in Article 26 of the Income Act. The seminar will give particular emphasis to capital allowances. The contents of this seminar will feature the mechanics of these allowances and the obligations set out by the law including the presentation of practical examples.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Allowable deductions under Article 14 Income Tax Act

  • Article 26 Income Tax Act

  • Capital allowances and how they are applied

  • The balancing statement

  Why is the session of relevance to our members?

  The session is useful for accountants and tax practitioners who want to enhance their knowledge with regards to allowable deductions in order to arrive at the correct chargeable income. The session will also focus on capital allowances and this session is useful for accountants and tax practitioners who wish to enhance their knowledge on the computation of capital allowances.
  

  Target Audience

  Accountants and lawyers working in the area of tax compliance.

  Speaker's Profile

  Dr Jeanette Calleja Borg is a practitioner in the area of tax compliance with over 18 years experience. She read for a Bachelor of Commerce, a Bachelor of Accountancy (Hons.), a Masters in Financial Services from the University of Malta and subsequently a Ph.D in Taxation from the School of Law, within the Centre for Commercial Legal Studies at Queen Mary, University of London. Her area of research was Cross Border Group Loss Relief in the EU. Dr. Calleja Borg has also been a guest researcher at the Institute for Austrian and International Tax Law in Vienna. Dr. Jeanette Calleja Borg is a member of the Malta Institute of Taxation Council a Member the Malta Institute for Accountants and sits on the direct tax committees of both institutes.

  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.

  Show details
• M26089 - Place of Establishment — VAT Perspective (Part 1) (Online)

  • When
    3 Dec 2026
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  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.

  Show details
• M26090 - Place of Establishment — Direct Tax Perspective (Part 2) (Online)

  • When
    10 Dec 2026
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  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.

  Show details
• M26099 - VAT Updates 2025/2026 – Getting up to Speed (Online)

  • When
    11 Dec 2026
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Mr Saviour Bezzina
  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 session will discuss recent and upcoming changes to the VAT and related legislation and guidelines, including background information and explanation of other provisions which are connected to the said changes for a better understanding of the implications emerging from such changes. The session will also cover an overview of EU VAT Developments. Participants will be encouraged to raise any queries they might have in connection with the implementation of the said changes including the respective VAT implications.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Article 11 - Small Enterprises (Council Directive (EU) 2020/285 - SME Directive)
  • Virtual Events (Council Directive (EU) 2022/542 - the Reduced VAT Rates Directive)
  • New VAT Exemption (Budget Measures – Sanitary and Cancer related products)
  • VAT Exemption on Devices and aids related to human disability - LN 12 of 2024 and Guidelines
  • VIDA – VAT In the Digital Age Proposal
  • Budget Measures Implementation – Act 9 of 2025
  • Extension of Transport VAT Exemption – LN 88 of 2025
  • Special Mechanism for Our of Court Settlements – Act 30/LN 177 of 2025
  • Article 11 Annual Declaration – Mandatory Online Filing
  • VAT Treatment of Taxi Operators Using Online Ride-Hailing Platforms - Explanatory Notes
  • Budget Measures Implementation – Act 3 of 2026
  • Public Lift VAT Exemption – LN 75 of 2026
  • Gaming Related transactions and new ESS guidelines – Updated VAT Treatment effective 1 October 2026
  • Other upcoming changes/guidelines

  Why is the session of relevance to our members?

  Keeping abreast of local and EU VAT updates is essential for the correct application and implementation of the applicable VAT treatment in a timely and proper manner. This is also useful for the proper fulfilment of the various compliance obligations, whilst avoiding penalties and interest which may be imposed in case of non-proper/timely compliance. It also serves for identifying any needs to update/change any VAT related policies and procedures.

  Target Audience

  This course is ideal for all finance personnel (including directors, accountants, lawyers, financial professionals, accounting students, financial staff) who deal with VAT related transactions/processes including VAT Returns, invoicing, and accounting and who want to keep abreast of VAT updates and developments.

  Speaker's Profile

  Saviour is the director responsible for indirect tax matters at the EY Malta office and forms part of EY’s Global Indirect Tax Network as a local knowledge contact.  He joined EY in July 2006 after obtaining the Bachelor of Accountancy (Hons.) from the University of Malta. He is a member of the Malta Institute of Accountants, holds a Diploma in VAT compliance, lectures regularly on VAT and indirect tax matters and is a member of the MIA, MIT and IFSP Indirect Taxation Committees. Saviour was awarded the 2007 MIA prize as the best student who graduated in the Bachelor of Accountancy (Hons) Degree Course Group 2004/2006.

  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.

  Show details
• M26080 - Notional Interest Deductions – important concepts and case studies (Online)

  • When
    15 Dec 2026
  •  
    13:00 - 16:15
  • Location
    Online Webinar

  Register

  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.

  Show details