The MIT Annual Tax Conference 2026
The MIT hosted its Annual Tax Conference on 23 April 2026 at the Westin Dragonara Resort St. Julians, welcoming over 200 delegates for a day of discussion, insight and networking.
The event was opened by MIT President, Conrad Cassar Torregiani, who invited the delegates to join in one minute of silence in remembrance of Luca Pace, a member of the MIT’s Personal Tax Committee, who passed suddenly earlier in the month.
The Conference then kicked off with a keynote address on Tax & Intelligence: Redefining the Tax Profession in an AI-driven world during which Dr Cassar Torregiani emphasised the importance of discernment in the use of AI tools, noting that AI can inform but it doesn’t decide. The responsibility for integrity and judgement remains firmly with the tax professional.
The morning plenary session was an academic technical deep-dive, followed by engaging discussion, on contested concepts and fringe cases in the GloBE Framework – the Side-by-Side package, Intra-group financing arrangements, Trusts and the Final Income Tax Without Imputation Rules, in the context of Pillar 2, delivered by Dr. Christopher Bergedahl, Steve Gingell, Silvio Camilleri and Simon Finnie.
This was followed by an intervention from Christopher Bergedahl on the interpretation of undefined terms in the Income Tax Acts, who proposes an originalist framework for interpreting the Act’s undefined terms, asserting that where conceptual commonality exists, UK legislative history and subsequent jurisprudence remain the most reliable guides for modern interpretation.
The morning plenary session was closed by Gregory Jullien, Director – EU Public Policy at Deloitte Luxembourg, who examined the role of the CJEU in shaping EU tax policy, noting that the Court is defining the perimeters of tax design where legislation has stalled and enforcement has hardened. He also provided insights into anticipated developments around the EU Omnibus Tax Directive as well as the recast of the Directive on Administrative Co-operation (DAC).
Delegates had the opportunity to attend two out of the three breakout sessions held after the morning’s plenary:
Beyond Compliance: Building Effective Transfer Pricing Documentation – moderated by members of the MIT’s Transfer Pricing Committee, Chairperson Dr Trudy Muscat and Thomas Zammit.
Tax Updates 2026: Key Local Developments & Practical Implications – moderated by Roderick Borg and Dr Timothy Zammit
The 2025 Updates to the OECD Commentaries – moderated by Dr Edward Attard and Dr. Ruth Bonnici
The afternoon plenary session kicked off with a fireside chat, hosted by Andre Zarb, with the Commissioner for Tax & Customs, who provided delegates with insights into the status of the MTCA’s digital transformation projects and the plans and initiatives in the pipeline.
The last session of the day was a panel discussion moderated by Dr Sarah Cassar Torregiani, with panelists from the MIT’s Indirect Tax Committee, Chairperson Matthew Zampa, Louise Grima and Chris Borg, which reflected on the recently announced changes to the VAT exemption for Gambling and Betting activities and provided the practitioner’s perspective to what was announced and the implications of the changes.
The MIT once again thanks all speakers and panelists for their contribution to the success of the conference.
Thank you also to the event sponsors – KPMG and Deloitte (Gold Sponsors) and RSM (Bronze Sponsors) – for their support.