The MIT Annual Tax Conference 2026

The MIT’s anticipated annual flagship tax event will be held on 23 April 2026 at the Westin Dragonara Resort.

The theme of this year’s Annual Tax Conference – Tax & Intelligence: whether artificial or otherwise – highlights the evolving role of knowledge, insight, data and technology in the everchanging landscape in which we are called upon to exercise our profession as tax advisers and tax administrators.

The conference will explore how practitioners can and must harness both human expertise and emerging tools such as artificial intelligence to navigate complexity, the risk of over-reliance on such tools, and the importance of professional judgement.

On the Agenda…

Plenary sessions

〉 Keynote Address – Tax & Intelligence: Redefining the Profession in an AI-driven world

〉 Structural fault lines: Contested concepts and fringe cases in the GloBE framework
A spotlight on:

• The concept of “Controlling Interest” as applicable to trusts and foundations
• The objective and operation of the Intra-Group Financing Arrangements rule
• Where do the Final Income Tax Without Imputation rules fit in the Pillar Two paradigm?
• The Side-by-Side Package and its implications on Pillar Two

〉 The Persistence of the Source: Originalism and the Interpretation of Undefined Terms in the Income Tax Act

〉 Shaping Tax Policy Through Case-Law: Recent Trends in CJEU Decisions
A spotlight on:

• Recent key tax decisions of the CJEU
• The anticipated EU Tax Omnibus Directive
• The announced DAC recast

〉 The new VAT framework for Gaming & Betting – the practitioner’s perspective

〉 Fireside chat with Mr Joseph Caruana, Commissioner for Tax & Customs

Breakout sessions

Sign up for TWO conference workshops:

〉 A. Beyond Compliance: Building Effective Transfer Pricing Documentation

〉 B. Tax Updates 2026: Key Local Developments & Practical Implications Providers

〉 C. The 2025 Updates to the OECD Model Tax Convention