Tax & Intelligence: Whether Artificial or Otherwise
23 April 2026
09:00 – 17:00
@ The Westin Dragonara Resort
The MIT Annual Tax Conference 2026
Tax & Intelligence: Whether Artificial or Otherwise
The theme of this year’s Annual Tax Conference – Tax & Intelligence: whether artificial or otherwise – highlights the evolving role of knowledge, insight, data and technology in the everchanging landscape in which we are called upon to exercise our profession as tax advisers and tax administrators.
At the heart of the tax profession lies a strong command of the rules and a constant engagement with the developments that shape the tax landscape. The MIT Annual Tax Conference in 2026 seeks to focus on arising challenges and opportunities bringing together practitioners and experts to share insights, discuss emerging issues and provide participants with the intelligence needed to remain informed and effective in the exercise of their profession.
The conference will explore how practitioners can and must harness both human expertise and emerging tools such as artificial intelligence to navigate complexity, the risk of over-reliance on such tools, and the importance of professional judgement.
By bringing together perspectives and practitioner insight on developments in the area of taxation both local and foreign, the MIT Annual Tax Conference 2026 promises to offer attendees an experience which is both interesting and relevant.
On the Agenda…
Plenary Sessions
> Keynote Address – Tax & Intelligence: Redefining the Profession in an AI-driven world
> Structural fault lines: Contested concepts and fringe cases in the GloBE framework
A spotlight on:
- • The concept of “Controlling Interest” as applicable to trusts and foundations
- • The objective and operation of the Intra-Group Financing Arrangements rule
- • Where do the Final Income Tax Without Imputation rules fit in the Pillar Two paradigm?
- • The Side-by-Side Package and its implications on Pillar Two
> The Persistence of the Source: Originalism and the Interpretation of Undefined Terms in the Income Tax Act
> Shaping Tax Policy Through Case-Law: Recent Trends in CJEU Decisions
A spotlight on:
- • Recent key tax decisions of the CJEU
- • The anticipated EU Tax Omnibus Directive
- • The announced DAC recast
> The new VAT framework for Gaming & Betting – the practitioner’s perspective
> Fireside chat with Mr Joseph Caruana, Commissioner for Tax & Customs
Breakout Sessions
Sign up for TWO conference workshops:
Breakout Session A
Beyond Compliance: Building Effective Transfer Pricing Documentation
Breakout Session B
Tax Updates 2026: Key Local Developments & Practical Implications
Breakout Session C
The 2025 Updates to the OECD Commentaries
Speakers & Panellists
JOSEPH CARUANA
Commissioner for Tax and Customs
Joseph Caruana
CHRISTOPHER BERGEDAHL
Chairperson, MIT Direct Tax Committee (International Tax Sub-Committee)
SARAH CASSAR TORREGIANI
Chief Technical Officer, Malta Institute of Taxation
MATTHEW ZAMPA
Chair, MIT Indirect Tax Technical Committee
Managing Partner, Zampa Partners
TRUDY MUSCAT
Chairperson, MIT Transfer Pricing Sub-Committee
Senior Manager – International Tax & Transfer Pricing, Deloitte Malta
THE MIT ANNUAL TAX CONFERENCE 2026
is sponsored by
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GOLD SPONSORS
