Dr Rachel Zarb Cousin
PRESIDENT
Rachel was elected President of the Institute in June 2026.
Rachel is a Director within the Tax Business at Deloitte Malta and leads the International Tax service line. Rachel focuses on international tax consulting and advises both local and multinational clients operating in various industries including financial services and life sciences and health care. Rachel’s main focus is on group restructurings, inbound investment structuring and private equity investments. Rachel is the Grants and Incentives Leader at Deloitte in Malta, where her responsibilities include advising clients on grants and incentives available locally as well as EU funding.
Following the completion of her postgraduate studies, she worked as a teaching assistant at the International Tax Centre in Leiden. Rachel has been admitted to the Maltese Bar and is a member of the Malta Institute of Taxation and a member of the Malta Institute of Financial Services Practitioners.
Geraldine Schembri is an accountant by profession and has spent most of her working life advising on direct tax and VAT matters. She is the partner responsible for the international business team within EMCS where she advises high net worth individuals and companies involved in cross border business. Her more recent work includes advising businesses involved in fintech and digital assets. Geraldine has actively been involved in the Malta Institute of Taxation for several years and is currently the Vice President of the Institute. She represents the MIT in the Direct Tax Committee of CFE Tax Advisors Europe, where she is also the Vice-Chair and has been involved in different working groups.
Ms Geraldine Schembri
VICE-PRESIDENT
Dr Robert Taylor-East
SECRETARY / CHAIRPERSON PROFESSIONAL AFFAIRS COMMITTEE
Robert is a partner within the Corporate Finance and Tax team of GANADO Advocates. Robert lectures on the Malta fiscal aspects of trusts and foundations as a visiting lecturer on the MIT Course on Taxation. He was elected to the MIT Council in 2019 and is a member of the MIT Professional Affairs Committee and the International Tax Sub-Committee.
John is a Partner, Tax Services, with KPMG in Malta. He joined KPMG in 2007, after graduating as a Doctor of Laws, and has completed an Advanced Masters in International Taxation at the International Tax Centre, University of Leiden. John advises a variety of multinationals and high net worth individuals on their international corporate structures, as well as focuses on advising retirement scheme administrators on their operations in Malta. John provides in-house training on soft skills and technical matters, both in Malta and for the KPMG network at large. He is a lecturer on the Malta Institute of Taxation’s Tax Courses and is a speaker at various seminars. John has chaired the Institute’s Direct Tax Technical Committee since 2017.
Dr John Ellul Sullivan
VICE-SECRETARY
Mr Christian Vella
TREASURER
Christian is a Certified Public Accountant and has worked in the field of taxation since graduating in 2000 from the University of Malta. Christian holds also a post-graduate Diploma in Taxation from the Malta Institute of Taxation. He is the founding Partner of 3a, in charge of its tax advisory arm since 2008 with previous experience with another mid-tier firm. He has been contributing to the Institute’s Council since 2008 occupying the positions of Assistant Secretary, Assistant Treasurer and he is currently the Treasurer of the Institute. He has represented the Institute in working groups of the CFE Tax Advisors Europe and for some years he also contributed to lecturing on the MIT Course on Taxation.
Louise Grima is an Associate Director at KPMG Malta. She joined KPMG in 2015 after graduating with a Master in Accountancy from the University of Malta and has since worked on indirect tax compliance and advisory projects servicing clients in a number of industries including financial services, insurance, gambling and international trade. Louise was awarded the 2015 MIA Best Student of the Year prize for Master in Accountancy Group 2013/2015, holds a Diploma in VAT compliance. Louise has also successfully completed the Advanced Diploma in International Taxation with an overall distinction. Louise is a member of the Malta Institute of Accountants (MIA) and is the Chairperson of the Indirect Tax Committee within MIA. Louise regularly delivers courses and seminars relating to VAT, is a visiting lecturer at the University of Malta and also teaches ACCA.
Ms Louise Grima
VICE-TREASURER
Dr Edward Attard
COUNCIL MEMBER / CHAIRPERSON PERSONAL TAX SUB-COMMITTEE
Edward is a tax partner at PwC Malta, specialising in international and European taxation law. Prior to moving to Malta in 2011, Edward worked in London for PwC, and has considerable experience assisting large multinational corporations (FTSE 100 companies) and high net worth individuals with their cross-border tax affairs. He is involved in the PwC pan-EU effort and is a member of a number of PwC EU law technical committees. Edward has an Adv. LL.M. (Leiden) Hons. and in addition to his work at PwC he occasionally lectures in the Netherlands and in Austria and has published works with Kluwer law and the IBFD.
Ramona heads the Tax and Private Client Advisory at WH Partners. Although her expertise covers any industry, she is particularly active in the Gaming, Commercial, Private Clients, Financial Services and Digital industries and has expertise in both direct and indirect tax issues in cross-border transactions. She regularly assists private clients with wealth management and relocation services. Ramona was elected to the MIT Council in December 2017 and joined the Indirect Tax Committee in 2018
Dr Ramona Azzopardi
COUNCIL MEMBER / CHAIRPERSON TAX TECHNOLOGY COMMITTEE
Dr Timothy Borg Olivier
COUNCIL MEMBER / CHAIRPERSON EDUCATION COMMITTEE
Timothy is a director within the cross-border tax team at Deloitte Malta. Timothy is a lawyer by profession and has also obtained his Adv. LLM in International Taxation from the International Tax Centre, University of Leiden.
As part of the cross-border tax team, Timothy assists clients on tax matters relating to various transactions and business operations, in particular with regards to groups operating in the online gaming industry.
Matthew Zampa is the Managing Partner of Zampa Partners. With over 17 years of experience, he has established himself as a trusted business advisor, specializing in VAT.
Beyond technical expertise, Matthew is a mentor, leader, and strategist, dedicated to driving growth both for businesses and the people around him. His approach is built on discipline, consistency, and an unwavering focus on what truly matters. A firm believer in lifelong learning, Matthew blends his professional journey with personal passions such as running and leadership, always applying a growth mindset. These principles define his perspective on business, leadership, and life.
Mr Matthew Zampa
COUNCIL MEMBER / CHAIRPERSONAL INDIRECT TAX COMMITTEE
Dr Sarah Cassar Torregiani
CHIEF TECHNICAL OFFICER
Sarah is a lawyer, with over 13 years’ experience with a Big Four accounting firm, initially as a general tax practitioner and subsequently as a VAT specialist. She has been a free-lance VAT consultant since 2015 and was appointed CTO of the Institute in 2018. Sarah sits on the Indirect Tax Technical Committee of the MIT, lectures on various MIT VAT courses and seminars and has represented the MIT on the EU Commission’s VAT Expert Group between 2014 and 2025.
Christopher is a Senior Manager at Deloitte Malta within the International Tax service line, with a focus on the financial services sector. In 2017 he graduated summa cum laude from the International Tax Center Leiden following which he served as a Teaching Assistant for the Fall Term of the 2017-2018 class. Christopher is warranted to practice in front of the Superior Courts of Malta and is a member of the Malta Institute of Taxation, the Malta Branch of the International Fiscal Association and the Malta Institute of Financial Services Practitioners. Furthermore, Christopher is a member of the Education Committee of the Malta Institute of Taxation and actively contributes to technical working groups.
Dr Christopher Bergedahl
CHAIRPERSON INTERNATIONAL TAX SUB-COMMITTEE
Ms Elaine Marie Debono
CHAIRPERSON DOMESTIC & COMPLIANCE SUB-COMMITTEE
Elaine is an ACCA-qualified accountant with over 14 years of experience in the field of taxation. She began her career in 2008 with one of the Big Four accounting firms as an ACCA trainee and joined Forvis Mazars Malta in 2014, where she has continued to develop her expertise in tax advisory and compliance services.
Throughout her career, Elaine has assisted a diverse portfolio of local and international clients in meeting their statutory fiscal obligations across a wide range of sectors. She currently advises both corporate and private clients on domestic and international tax matters, providing practical solutions tailored to their specific business and personal circumstances.
In addition to her professional practice, Elaine has made a significant contribution to tax education in Malta. She has lectured the Advanced Taxation module for students preparing for their ACCA examinations, as well as delivering lectures forming part of the Tax Compliance Diploma and the Course on Personal Taxation, both organised by the Malta Institute of Taxation.
Elaine is also actively involved in the Maltese tax profession and is a member of the Direct Tax Committee (Domestic and Compliance Sub-Committee) of the Malta Institute of Taxation, where she contributes to discussions and initiatives relating to domestic tax policy and compliance matters.
Trudy is an international tax lawyer with a demonstrated history of efficiently leading a team advising MNEs on complex tax matters and re-organisations to ensure compliance and optimal tax strategy. She has fifteen years of experience specialising in the cross-border impact of international and EU tax developments and policy, and more recently transfer pricing.
Dr Trudy Muscat