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CFE Tax Top 5 - 25 November 2019
This week’s edition of the CFE Tax Top 5 looks at the following: - OECD Meeting on Pillar One: Stakeholders’ Input on the OECD ...
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Amendment to the Income Tax (Rate of Interest) Rules
LN 304 of 2019 published on 19 November 2019, amends the Income Tax (Rate of Interest) Rules (S.L. 372.28). A new proviso to Rule 2 provides that ...
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Payment of PT Rules - Change to Additional Tax Calculation
LN 304 of 2019 published on 19 November 2019, amends the Payment of Provisional Tax Rules (S.L. 372.18). A new proviso...
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VAT: Reduction of Rate of Interest
With effect from 1 January 2020 the rate of interest applicable in terms of article 21(4) of the VAT Act shall be reduced from...
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VAT on Education Services - Amendment
Item 12(1) of Part 2 of the Fifth Schedule to the VAT Act has been revised in virtue of LN 302 of 2019, published on 19 November 2019. The revised provision...
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International Tax Master Class: The Digitalisation of the Economy and International Tax Rules
This session will provide an overview of the debate on international tax reform, from the BEPS Project to the current OECD Public Consultation Documents, to tackle the challenges arising due to digitalisation, the EU response to the OECD’s work on digitalisation and its compatibility with ECJ law, and unilateral measures being adopted by Member States. It will conclude with a discussion on what the OECD and the EU proposals hold in the future and impact of these international tax developments for Malta.
Date: 27 November 2019
Venue: The Conference Hall, MFSA, Notabile Road, Attard
Speakers: John Ellul Sullivan and Mike Tegos
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International Tax Master Class: Definition of Beneficial Ownership and the Application of the Principal Purpose Test
This session will concentrate on the evolvement of the definition of the beneficial owner, with particular importance to the analysis made by AG Kokott and the Court of Justice of the European Union in recent cases, and how this guidance could be applied in practice. In addition, in light of the entry into force of the MLI affecting a number of Malta’s tax treaties, and the inclusion of the principal purpose test in such covered tax agreements, the class will analyse the new test, the Commentary provided by the OECD, and its expected application.
Date: 03 December 2019
Venue: The Conference Hall, MFSA, Notabile Road, Attard
Speakers: John Ellul Sullivan and Ruth Bonnici
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A round up of 2019 - year in review
Join us on 4 December 2019 for a review of the key tax developments that took place in 2019 and a look at what we can expect in 2020.
Time: 16.00 - 18.00
Venue: Malta Stock Exchange, Valletta
Speaker: Conrad Cassar Torregiani
MIT Members are invited to attend on a complimentary basis
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Upcoming International Tax Master Classes
- 27/11/19 - The Digitilisation of the Economy and International tax Rules
- 03/12/19 - Beneficial Ownership and the Application of the Principal Purpose Test
- 17/12/19 - International Tax Provisions in the Income Tax Acts and features of Malta’s Tax Treaties
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