RESOURCES Malta Institute of Taxation Members Area STUDENT

Lecture Notes

2026-2027 – Module A Lecture 8 – Taxation of Companies – Tax Shareholder Refunds – Roderick Borg 27102026

2026-2027 – Module A Lecture 7 – Taxation of Companies – The Malta Tax Accounting System and Dividend Distributions – Roderick Borg 22102026

2026-2027 – Module A Lecture 6 – Forms of Double Tax Relief available under the Income Tax Act – Stephania D’Anastasi 20102026

2026-2027 – Module A Lecture 5 – Case Studies – Jeanette Calleja Borg 15102026

2026-2027 – Module A Lecture 4 – Exemptions – Thomas Zammit 13102026

2026-2027 – Module A Lecture 3 – Deductions (including Capital Allowances) – Thomas Zammit 08102026

2026-2027 – Module A Lecture 2 – Passive vs Active Income – Badges of Trade – Robert Attard 06102026

2026-2027 – Module A Lecture 1 – Interpretation of tax law and jurisdiction to tax – Christopher Bergedahl 01102026