The MTCA Tax Research Unit holds its first annual conference in collaboration with MIT

The MTCA’s Tax Research Unit hosted its first conference on 26 October 2026 at the Link Hall at the Malta Business Registry. Under the theme ‘Current Trends in International Taxation’, the conference was organised in collaboration with the Malta Institute of Taxation, with a line-up of speakers who brought together academic research, practical professional experience and tax administration perspectives.

The conference was opened by Dr Ivan Grixti, the Head of the MTCA Tax Research Unit, who gave some insight into the scope and objectives of the Unit which was established earlier this year.

Professor Arun Advani, Director of the Centre for the Analysis of Taxation (CenTax) and Professor of Economics at the University of Warwick delivered the keynote address during which he explored the current trends in the taxation of individuals, highlighting the effect of tax increases on migration, tax revenue and the broader economy.

Mr Aldo Farrugia, MTCA Director General for Legal, Technical & International, delivered a presentation on the taxation of wealth, examining the risks, opportunities and policy considerations around wealth taxation in small island economies.

The second part of the event focused on the practitioners’ perspective: in an increasingly interconnected world, where individuals, employment activities and wealth frequently cross national borders, tax systems face new challenges in determining taxing rights, addressing cross-border complexities and ensuring that domestic tax frameworks remain effective. These issues were explored from a Maltese perspective by representatives of Personal Tax Committee of the MIT’s Direct Tax Technical Committee:

Dr Edward Attard, Chairperson of the Sub-Committee delivered a presentation entitled “Taxation of Employment (and Self-Employment) Income: Topical Domestic & Cross-Border Considerations”, examining some of the key issues arising in the taxation of employment and self-employment income, both within Malta and in cross-border situations.

Dr Rebecca Diacono, a member of the Personal Tax Sub-Committee addressed “Taxation of Internationally Mobile Wealth – A Maltese Perspective”, exploring the practical challenges arising around the application of concepts such as domicile, residence and remittance in the contest of internationally mobile individuals.

The conference culminated in an engaging panel discussion, moderated by Dr Grixti, which brought together the diverse perspectives and insights of the speakers, providing an opportunity for further reflection and dialogue on the key themes explored throughout the event.

The conference was formally closed by Mr Joseph Caruana, the Commissioner for Tax & Customs.