Date: 16 June 2021
Time: 15.00 - 18.15
Speaker: Daniela Decesare

The webinar will cover:

• Concept of ‘resident in Malta’ as applicable to companies and to bodies of persons in terms of article 2(1) of the ITA;
  
• Maltese & UK case law concerning the ‘control and management’ concept;
• Implications of being deemed to be a Malta tax resident Company/Body of Persons;
• Relationship with Article 4(1) of the OECD MTC and parallels & divergences with the place of effective management test;
• The concept of residence in light of the new Exit Tax provisions transposed into Maltese legislation.