MIT COURSE

on Taxation 

The MIT Course on Taxation (leading to a Professional Award in Taxation), is an intensive tax course in 5 modules:

  • Fundamentals of Maltese Income Tax Law
  • Advanced Maltese Income Tax Law and Stamp Duty
  • EU Acquis impact on Maltese Tax Law
  • International Tax Law and Customs Duties
  • VAT.

This postgraduate specialisation course is designed to provide a deeper insight into Malta’s system of taxation, both in a domestic as well as a cross-border context, and provides an excellent foundation for persons pursuing a career in tax.

Some features of the Course:

2020/2021 Course details

MIT COURSE ON TAXATION

Individual Modules 

Sign up for the full course or for any one or more of the modules of the MIT Course on Taxation. For further details contact: [email protected]

Fundamentals of Maltese Income Tax Law

Ten lectures covering the basic principles of Maltese Income Tax Law, including basis of taxation, deductions & exemptions & taxation of individuals.

20 core CPE hours

Advanced Maltese Income Tax & Stamp Duty

This course/module studies advanced aspects of Maltese tax legislation including: the tax accounting system, taxation of dividend distributions, capital gains tax and duty on documents and transfers.

20 Core CPE hours

International Tax Law & Customs Duties

This course/module is based on the OECD Model Convention, focusing on key issues such as residence and permanent establishment, Treaty interpretation and transfer pricing.

20 Core CPE Hours

EU Aquis Impact on Maltese Tax Law

This course/module examines EU direct tax legislation and principles and the interaction with Maltese income tax legislation, with an in-depth examination of the various EU Directives (including ATAD), and of key principles relating to fiscal state aid, and tax planning and the role of tax advisors under EU law.

20 Core CPE Hours

Value Added Tax

An intensive course/module covering the principles of VAT, including, place of supply of goods/services, exemptions and intra-EC trade, and the interpretation of VAT legislation and decisions of the CJEU.

24 Core CPE Hours

MIT Course on

TAX COMPLIANCE

The MIT Course on Tax Compliance offers an overview of fundamental principles of income tax, stamp duty and VAT and their application in practice, relevant for tax advisors, accounts clerks and finance teams. The course is designed to provide a comprehensive introduction to the fundamentals of taxation required by all individuals who work in the field of tax, and addresses the principles as well as the practical issues (including documentary and filing obligations).

Topics Covered:

  • personal taxation (incl. Residence programmes)
  • taxation of employment income (incl. FSS)
  • the taxation and refund system
  • Capital Gains tax
  • stamp duty
  • principles of VAT

Some features of this course:

  • 62 core CPE hours
  • rated at MQF Level 5 
  • participates in the Get Qualified Scheme run by Malta Enterprise.
2020/2021 Course details

The MIT Course on Taxation and the MIT Course on Tax Compliance are approved courses under the Get Qualified Scheme.

MIT Course on

TAXATION

2020 – 2021

Starting October 2020

MIT Course on

TAX COMPLIANCE

2020 – 2021

Starting October 2020

The MIT Course on Taxation and the MIT Course on Tax Compliance are accredited by the NCFHE.