Included amongst the sweeping changes to the 2017 OECD Model Convention was a collection of amendments clarifying treaty access and double tax relief provisions applicable vis-à-vis partnerships and other similar fiscally transparent entities. This complex set of provisions built upon the informal foundations of the OECD’s 1999 Partnerships Report. This session shall review these changes extensively in the context of upcoming domestic law changes in the anti-hybrid space.
Conrad leads the Deloitte Malta International Tax practice and is also responsible for Transfer Pricing services within the firm’s practice.
Conrad dedicates the majority of his time assisting multinationals or foreign based groups operating in Malta in complying with their obligations in terms of local tax law. Conrad has also been involved in assisting the Maltese Government with developments to the local fiscal framework.
Conrad is the current President of the Malta Institute of Taxation and the Chairman of the iGaming committee of the Malta Institute of Accountants.
Christopher is a Manager at Deloitte Malta having joined in 2014 as part of its LL.D. Pathway Programme. Christopher provides support in both local and foreign client engagements within the team.
In 2017 he graduated summa cum laude from the International Tax Center Leiden following which he served as a Teaching Assistant for the Fall Term of the 2017-2018 class.