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Webinar: Recent developments on the OECD GLOBE Proposal under Pillar 2: Malta's Perspective
In May 2019, the OECD/G20 Inclusive Framework published a Programme of Work for Addressing the Tax Challenges of the Digitalisation of the Economy divided into two pillars. The proposals covered by Pillar Two (referred to as the “Global Anti-Base Erosion” proposal) would represent a substantial change to the current international tax system by ensuring that profits of multinational entities are subject to a compulsory minimum rate of tax. This rule seeks to reduce incentives for taxpayers to engage in profit shifting by creating a floor for tax competition across the globe. The webinar will assess the current state of the proposals and their predicted impact on investment hubs, including Malta.
Date: 24 June 2020
Time: 15.00 - 16.00
Speaker: Ian Zahra
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Webinar: Recent Direct Tax decisions of the CJEU
This webinar will review some of the recent decisions of the CJEU on key tax issues including - the interpretation of the concept of beneficial ownership; clarification of the status of Gibraltar under the Parent-Subsidiary Directive; and cross-border loss relief.
Join us for this CJEU case-law update and analysis on:
Date: 1 July 2020
Time: 16.30 - 18.00
Speaker: Chris Curmi
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Webinar: The New ATAD GAAR
Article 6 of ATAD, and the implementing legislation, introduced a new General Anti-Tax Avoidance Rule, which has been applicable in Malta as from 1st January 2019. This webinar will analyse the concept of anti-abuse in an EU direct tax context, the four elements of the new GAAR, its relationship with Article 51 of the Maltese ITA, and its implications in the Maltese direct tax sphere.
Date: 6 July 2020
Time: 15.00 - 16.30
Speaker: Ruth Bonnici
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Preparing for VAT 2021
EU VAT rules have been and will be subject to a number of significant changes which substantially effect the VAT treatment applicable to cross Border B2C supplies of goods and services. The first set of changes came into effect on 1 January 2019 and the second second, more wide ranging, set of changes shall be coming into effect from 1 January 2021 (this date is likely to be extended to July 2021 further to the Commission's recent proposal to Council).
This session will provide an overview of the new rules that will enter into effect in 2021, including those effecting B2C supplies of services (other than TBE services), Intra EU Distance Sales of Goods, Domestic supplies of goods facilitated by electronic interfaces and Distance sales of goods imported from third countries (maximum €150).
Date: 21 October 2020
Time: 15.30 - 18.30
Speaker: Saviour Bezzina
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