This session provides a rigorous, practice-oriented analysis of Malta’s transposition of the four core ATAD measures — the Interest Deduction Limitation Rule, Exit Taxation, Controlled Foreign Company rules, and the General Anti-Abuse Rule — examining how each was embedded into domestic law through Article 123.187 of the Laws of Malta and the subsidiary legislation and guidelines issued thereunder. Participants will gain a detailed understanding of the MTCA’s ATAD Guidelines, including the interpretive approach adopted by the Administration on key definitional and computational questions.
Beyond the legislative framework, the session focuses squarely on practice: the compliance challenges, structural implications, and grey areas that practitioners encounter when applying these rules to real transactions and client structures. The session concludes with an integrated update on CJEU jurisprudence — from Cadbury Schweppes and National Grid Indus to more recent preliminary rulings — examining how the Court’s evolving approach to proportionality and fundamental freedoms continues to shape the boundaries within which these rules must be applied.
This seminar will examine the OECD Rules, as adopted by various jurisdictions worldwide, how they have impacted structures, with particular attention to the impact on Malta, and how they differ from the EU’s ATAD. The focus will then shift to ATAD 2, the update to ATAD that enacted anti-hybrid rules in the EU, and the local transposition thereof in view of the opt outs adopted by Malta.
Beyond the legislative framework, the session will focus on practice and compliance challenges, structural implications, and grey areas that practitioners encounter when applying these rules to real transactions and client structures.
To claim the offer for this webinar select ‘MIT Members – Membership Offer’ as the price option. A participant’s eligibility for the offer claimed is subject to final confirmation by the Malta Institute of Taxation – Terms & Conditions Apply
Christopher is a Director at Deloitte Malta within the Tax service line. He specialises in working with multinational clients providing support on financing, IP and value chain alignment projects. More recently, he has been involved in supporting Malta-based clients impacted by the global minimum taxation framework. He graduated summa cum laude in 2017 from the International Tax Center Leiden following which he served as a Teaching Assistant for the Fall Term of the 2017-2018 class. Christopher is warranted to practice in front of the Superior Courts of Malta and is a member of the Malta Institute of Taxation, the Malta Branch of the International Fiscal Association and the Malta Institute of Financial Services Practitioners. Furthermore, Christopher is the Chairperson of the International Tax Sub-Committee of the MIT’s Direct Tax Committee.
Ruth is a Director within KPMG Malta’s international tax advisory team, where she specialises in supporting foreign clients seeking to establish a presence in Malta, restructure their holdings, or arrange financing via Malta with a particular expertise in the iGaming sector. As a warranted lawyer, Ruth also holds an Advanced Masters in International Taxation from the International Tax Centre at the University of Leiden. She is also a regular lecturer, delivering sessions on a range of international and domestic tax topics.
