conrad cassar torregiani

Dr Conrad Cassar Torregiani


Conrad was elected President of the Institute in December 2016.

Conrad Cassar Torregiani is the Tax leader at Deloitte in Malta, a role he took on in January 2020. Prior to this, Conrad has led Deloitte Malta’s International Tax area of practice for over ten years. He joined Deloitte Malta in 2001 after graduating Master of Laws in International Taxation from University of Leiden and Doctor of Laws from the University of Malta.

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.

Geraldine Schembri

Ms Geraldine Schembri

Christian Vella

Mr Christian Vella


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 Global, 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 Treasurer and Assistant Secretary.  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.

Rachel is a Director within the Tax Business at Deloitte Malta and leads the International Tax service line. She is also 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.

Rachel Zarb Cousin

Dr Rachel Zarb Cousin

Robert Taylor East

Dr Robert Taylor East


Robert is a senior associate 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.

John Ellul Sullivan

Dr John Ellul Sullivan

Edward Attard

Dr Edward Attard


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

Ramona Azzopardi

Dr Ramona Azzopardi

Trudy Muscat

Dr Trudy Muscat


Trudy Marie Muscat is a Manager, forming part of the international tax team at KPMG. She primarily assists multi-nationals with the application of Maltese fiscal and corporate law in conjunction with European and international taxation. Trudy graduated from the University of Malta with a Doctor of Laws and went on to pursue a Masters of Laws in International Tax Law at the Vienna University of Economics and Business.

Sarah has been active in the local tax and financial services industry since 2009 and has specialised in VAT matters  since 2014. On a day-to-day basis, Sarah provides indirect tax guidance and technical support to a varied portfolio of  clients, with a primary focus on the gaming and financial services industries, and also delivers lectures on the subject. Sarah joined the Malta tax practice of Deloitte in 2018 and is a Senior Manager within the Indirect Tax team. Sarah obtained a Master of Arts in Financial Services from the University of Malta as well as a Diploma in Taxation  from the Malta Institute of Taxation and is a member of the Malta Institute of Taxation’s indirect tax technical  committee.

Sarah Cassolani

Ms Sarah Casolani

Chris Borg

Mr Chris Borg


Chris is a Certified Public Accountant with extensive experience in VAT and tax matters. He is chairperson of the Malta Institute of Taxation’s Indirect Tax technical committee and is responsible for the Indirect Tax service line of Deloitte in Malta, leading a team of dedicated professionals providing a wide range of indirect tax advisory and compliance services to the firm’s domestic and international clients. Chris is the alternate representative of the Institute on the EU VAT Expert Group.

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 since 2014.

Sarah Cassar Torregiani

Dr Sarah Cassar Torregiani

Daniel Caruana

Mr Daniel Caruana


Daniel has over 15 years experience in tax advisory services, having joined Deloitte in 2007 after graduating from the University of Malta. Initially forming part of the Tax Compliance team, he moved on to Tax Mergers and Acquisitions to focus on projects relating to corporate groups’ shareholding and operational restructuring. In 2017, Daniel rejoined Tax Compliance as a manager.

Effective 1 November 2022, Daniel was appointed to the position of Director with the responsibility to lead, grow and transform the Corporate Direct Tax Compliance function.

Daniel has served as a lecturer for a number of years on the Malta Taxation Module, as part of the ACCA course organised by AIM BPP, and currently serves as Chairman on the Malta Institute of Taxation’s Domestic and Compliance Committee.