Seminar will discuss two main investment related incentives, being the Invest Scheme and the Microinvest Scheme, and the applicable underlying EU Regulations

When
Wednesday, 16 October 2024
Time
10.00 - 12.00
Venue
Online
Speakers
Louise Micallef

Investment Tax Credits and State Aid

Seminar will discuss the Invest Scheme and the MicroInvest Scheme, both administered by Malta Enterprise, and the applicable underlying EU Regulations being the General Block Exemption Regulation and the De Miminis Regulation respectively. It will consider a number of investment scenarios, including determination of enterprise size, calculation of de minimis thresholds, completion of relevant tax return schedules and tax accounting implications for these two Schemes.

 

Learning Outcomes:

  • • Understand difference between State Aid under under General Block Exemption Regulation and De Minimis Regulation
  • • Work out enterprise size taking into account linked and partner enterprises
  • • Understand Schemes’ requirements and application process
  • • Understand completion of applicable tax return schedules and tax accounting implications

 

Level: INTERMEDIATE

 


Members are entitled to 2 Complimentary CPE Events.

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


 

HOW TO BOOK
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If booking for more than one person, kindly complete the Group Booking Form and send it by email to mit@maintax.org.

 

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For multiple bookings, kindly download the Group Booking Form from the Event Information section, complete and submit by email.

2 CPE Core Hours

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Louise Micallef

Louise joined Deloitte Malta in 1995 and is currently a Senior Manager within the Malta Grants and Incentives service line. Her current particular focus is on companies benefiting from a wide spectrum of grants and incentives. Louise has obtained a Master of Laws in European Union Law, specializing in Commercial Law. She has lectured on the Business Promotion Act as part of Continuing Professional Education Workshops organized by the Malta Institute of Accountants, as well as on Grants and Incentives on courses organised by other professional bodies.