A. Fundamentals of Maltese Income Tax Law – 10 lectures covering the basic principles of Maltese Income Tax Law, including basis of taxation, deductions & exemptions & taxation of individuals (20 core CPE hours)
B. Advanced Maltese Income Tax & Stamp Duty – This 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)
C. International Tax Law – This 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)
D. EU Aquis Impact on Maltese Tax Law – This 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)
E. VAT (& other Indirect Taxes) – An intensive 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)