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An overview of the salient provisions of the Maltese fiscal framework relevant for determining whether a company or other body of persons is to be deemed as tax resident in Malta as well as the implications arising therefrom.

When
Wednesday, 16 June 2021
Time
15.00 - 18.15
Venue
Online
Speakers
Daniela De Cesare

Tax residence of companies & other bodies of persons under the ITA

This webinar is intended to provide an overview of the salient provisions of the Maltese fiscal framework relevant for determining whether a company or other body of persons is to be deemed as tax resident in Malta as well as the implications arising therefrom.

The webinar will cover:

  • Concept of ‘resident in Malta’ as applicable to companies in terms of article 2(1) of the ITA;
  • Concept of ‘resident in Malta’ as applicable to bodies of persons in terms of article 2(1) of the ITA;
  • Maltese & UK case law concerning the ‘control and management’ concept;
  • Implications of being deemed to be a Malta tax resident company Body of Persons;
  • Relationship with Article 4(1) of the OECD MTC and parallels & divergences with the place of effective management test;
  • The concept of residence in light of the new Exit tax provisions transposed into Maltese legislation.
HOW TO BOOK
  • Select the price option from the drop-down menu and press BOOK NOW. Kindly note that we are currently only accepting payment by bank transfer and by PayPal. If settling by bank transfer kindly quote the name of the event.
  • You will immediately receive an email confirming the booking request. This is an automatically generated email.
  • Once the payment is confirmed, and not later than 2 hours before the start of the webinar, you will receive an email confirming your registration together with the webinar access code and password. Do not share the link with anyone.

You are kindly requested to register in advance by not later than 10:00am on Wednesday 16/06/2021.

*This webinar is eligible for the Membership Offer (MIT Members are eligible for 6 CPE hours of MIT events on a complimentary basis – Terms & Conditions Apply). 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.

CLICK HERE FOR THE MIT WEBINAR TERMS & CONDITIONS.

In case of group bookings kindly contact [email protected]

3 CPE core hours

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Daniela De Cesare

Daniela is a tax lawyer within the Tax and Legal Services Unit of PwC Malta. After graduating as a lawyer in 2009, she moved on to specialize in tax and read for a Masters in Taxation at King’s College, London in 2010 and completed the Advanced Diploma in International Taxation as well as the Diploma in Taxation offered by the Malta Institute of Taxation and a Masters in Taxation.

Over the years, Daniela has gained strong experience in domestic and international tax advisory and tax restructuring projects and also regularly advises clients on other areas including capital markets and investment services. Daniela is a visiting lecturer at the Malta Institute of Taxation’s Tax Diploma as well as a lecturer of the ACCA Taxation Module offered by the PwC Academy in Malta.

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