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Transactions involving a group of companies and between associated persons have always been under the tax legislator's radar. The webinar will assess one by one the provisions surrounding a group of companies within Maltese tax law with particular emphasis on the incentives applicable to groups and the anti-abuse provisions targeted at potential tax planning within groups.
When
Monday, 23 September 2024
Time
13.00 - 15.00
Venue
Online
Speakers
Luca Mizzi
Sara Farrugia
Sara Farrugia
The concept of a group under Maltese tax legislation
This session will explore the key provisions within Maltese Income Tax legislation applicable to entities forming part of a group. The following topics will be addressed, among others:
- • Defining a ‘group’ for income tax purposes:
- – Group loss relief provisions
- – Exemption on intra-Group transfers of assets
- • Other provisions applicable to related parties:
- – Global transfer rules
- – IPA secondary allocations
- – Final withholding tax on rental income applicable to related parties
- • Brief overview of the Consolidated (Income Tax) Rules
Learning Outcomes:
- • Provide financial controllers of group entities as well as Corporate Service Providers providing services to entities forming part of a group, with a thorough understanding of the applicable provisions under Maltese Income Tax legislation.
- • Provide insight into the anti-abuse provisions aimed at preventing aggressive tax planning within corporate groups
- • Analyse the applicability, as well as the main advantages and disadvantages, of the consolidated group rules
Level: INTERMEDIATE
Members are entitled to 2 Complimentary CPE Events.
HOW TO BOOK
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• 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.
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
Luca Mizzi
Luca Mizzi, Direct Tax Supervisor at BDO, manages corporate tax compliance obligations for a wide range of clients. His responsibilities include reviewing and filing tax returns, as well as handling applications for tax refunds and credits. Luca also extends his expertise by providing ad-hoc tax advice and strives to keep abreast of industry developments by regularly attending seminars hosted by major professional bodies
Sara Farrugia
Sara Farrugia, Direct Tax Manager at BDO, specialises in direct taxation, both local and international, and currently services a vast portfolio of clients operating in various industries. Ms. Farrugia primarily handles compliance obligations but is also involved in advisory projects that include restructuring, due diligence, tax schemes and incentives as well as other advisory engagements tailored to clients’ needs and requirements.