This webinar will provide an overview of how share transfers may attract different tax treatments. Calculating the taxes involved from a capital gains perspective may be a complex mathematical exercise. The seminar shall aim to discuss and analyse different tax provisions regulating share transfers.

Wednesday, 14 July 2021
15.00 - 18.15
Roderick Borg

The income tax treatment of share transfers

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.

  • 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 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.


In case of group bookings kindly contact [email protected]

3 CPE core hours

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Roderick Borg

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.