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
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.
