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The interest deduction rule as known in Maltese income tax law has radically changed since the introduction of the EU Anti - Tax Avoidance Directive effective as from 1st January 2019. Consequently, a review of the impact of this change shall be undertaken.
When
Wednesday, 05 November 2025
Time
13:00 - 15:00
Venue
Online
Speakers
Roderick Borg
Developments of the Interest Deduction Limitation – A Practical Perspective
The interest limitation rule limits the amount of deductible interest expenses that may be allowed by a taxpayer against income derived from an economic activity. The concept of further interest deduction limitations has been introduced with the transposition of the EU Anti-Tax Avoidance Directive (ATAD 1) with the addition of the concept of Exceeding Borrowing Costs and limitations based on Earnings Before Tax Depreciation and Amortisation (EBITDA). The seminar aims to provide participants with an overview of the principles and the practical experiences which have been gathered during the last 7 years consequent to the application of ATAD 1. A number of practical examples shall be reviewed with the aim of enhancing the discussion on the effects of such rules on the economic operators within the Maltese context. A review of the integration of the interest limitation rules within the wider Maltese legislative framework and their compatibility shall be presented.
Learning Outcomes:
- An understanding of the basic principles of interest deduction limitation
- A discussion on the evolving concept of interest deduction limitation into the Maltese income tax legislative framework
- An analysis of practical examples
Level: INTERMEDIATE
Members are entitled to 2 Complimentary CPE Events.
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2 CPE Core Hours
Roderick Borg
Roderick is an accountant by profession, joined the tax function of KPMG after graduating with a first class degree in both the B. Com course and the B. Accty (Hons.) course from the University of Malta. In 2010, Roderick was awarded the diploma in taxation with distinction from the Malta Institute of Taxation. Roderick is currently a Director involved in the provision of direct and indirect tax compliance and advisory services to domestic and international corporate and individual clients. He also delivers lectures in various seminars and professional educational activities relating to taxation matters including taxation modules to students reading for their ACCA qualification.