This webinar will cover:
• The concept of ‘securities’ in terms of the ITA;
• Transfers of securities: receipts of an income or capital nature?;
• Determining the gain: mandatory computational methodologies;
• Exemptions & roll-over relief (listed securities, participation exemption, transfers by non-residents, 5(9), 5(14);
• Filing requirements (i.e. tax schedules);
• Provisional tax in terms of article 43 ITMA;
• The special case of property companies;
• Deemed transfers (e.g. value shifting, exit tax)
• Articles 13(4) and 13(5) of the OECD MTC.
You are kindly requested to register in advance by not later than 10:00am on Wednesday 14/07/2021.
*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.
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 an Associate 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.