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The MIT Weekly ~ 12 March 2024
 
 
The MIT Weekly

Tax News & Updates

 
 

VAT Guidelines - 12% rate for Management of Securities

The MTCA has published guidance on the scope and application of the reduced rate of 12%, introduced...

 

VAT Guidelines - 0% for supply of medical devices 

Further to the introduction of the exemption (with credit) on supplies to recognised non-profit making organisations of devices...

CFE Tax Top 5

This week’s edition of the CFE Tax Top 5 looks at the following:

  • EESC Opinion on Taxation of Cross-Border Workers...
 
 
 
 
 

Happening tomorrow - LAST CHANCE TO BOOK!!
Personal Tax - Fringe Benefits

Two sessions (13 March & 18 March) addressing the FINGE BENEFITS rules, including those on –
➡️ Circumstances which give rise to the provision of a benefit
➡️ Various benefits in relation to motor vehicles, including private use of a vehicle, vehicle allowances, and the calculation of the benefit
➡️ Private use of property, movable and immovable, and the calculation of the benefit
➡️ Provision of hospitality and the calculation of the benefit; 
➡️ Share option schemes, and the disposal of shares acquired through share option and share award schemes;
➡️ Reimbursement of private expenses
➡️ Exempt benefits.

Date: 13 & 18 March 2024
Time:
17.00 - 19.00
Speaker: Anna Maria Mifsud
ONLINE

 
 
 
 
 

Happening tomorrow - LAST CHANCE TO BOOK!!
The components of the Jurisdictional ETR

A two-part workshop on the calculation of the effective tax rate under the GloBE rules:

13 March 2024, 13:00 – 15:00:GloBE Income or Loss
17 April 2024, 17:00 – 19:00: Adjusted Covered Taxes
Speakers: Christopher Bergedahl & Graziella Demanuele Bianco

ONLINE 

 
 
 
 
 

Exchange of Information, Transparency and the Mutual Assistance Procedure

These two lectures shall summarise the development of DAC with a particular emphasis on the common reporting standard regulated by DAC 2 and the most recent exchange of information mechanisms governed by DAC6, DAC7 and DAC8.

14 March 2024, 18:00 – 20:00 (St Aloysius College)
18 March 2024, 18:00 – 20:00 (Online)
Lecturers: Luca Pace, Ian Zahra

 
 
 
 
 

BEFIT Package

A series of lectures covering the initiatives contained in the proposal for the Business in Europe: Framework for Taxation (BEFIT) Directive. 

Book any one or more sessions by clicking on the links above, or book all three 

Click here to view the programme outline.

Venue: Online
Speakers: Milena Palikarova, Josef Mercieca, Luca Xerri Balzan, Luke Aquilina

 
 
 
 
 

The MIT VAT PRACTITIONERS' FORUM 2024

VPF 09.04.24  

📣 Calling all VAT professionals!!
The second edition of the MIT VAT Practitioners' Forum will be held on 9 April 2024 from 09.00 - 12.30.

Book your place here.

The MIT VAT Practitioners’ Forum brings together professionals who work in the field of VAT to discuss select topical VAT issues from a technical and practical perspective. It is an opportunity for dialogue amongst practitioners as well as with representatives of the Malta Tax and Customs Administration.

The Theme of this year's forum is INPUT TAX. Book your place and join the discussion

 
 
 
 
 

Training on Personal Tax
Book individual sessions or full course

13 March 2024 - Fringe Benefits (Part 1)
18 March 2024 - Fringe Benefits (Part 2)
20 March 2024 - Tax Compliance (Personal Tax Return & other documentation)
27 March 2024 - International Tax Considerations (Part 1)
1 April 2024 - International Tax Considerations (Part 2)
3 April 2024 - Special Schemes (Part 1)
8 April 2024 - Special Schemes (Part 2)
10 April 2024 - Social Security
15 April 2024 - Trusts

Click on the links above to book individual sessions.