LEVEL: INTERMEDIATE
Malta income tax considerations applicable to intellectual property ownership, claiming of a notional interest deduction, application of the Patent Box Regime and application of the Voluntary Occupational Pension Scheme.
When
Wednesday, 24 July 2024
Time
14.00 - 16.00
Venue
Online
Speakers
Nicola Attard
TRA Series 2: Deductions and Exemptions
This session will cover Malta income tax considerations arising in connection with ownership of intellectual property and claiming of a notional interest deduction, together with application of the relevant rules regulating the Patent Box Regime and the Voluntary Occupational Pension Scheme.
Practical case studies in relation to the topics covered will be discussed, with a particular focus on the completion of the relevant schedules in the Malta income tax return for companies.
The following TRAs will be covered:
- TRA 96 – Voluntary Occupational Pension Scheme
- TRA 100 and TRA 100A – Notional Interest Deductions
- TRA 107 – Intellectual Property Deductions
- TRA 113 – Patent Box Regime
*These series are not eligible for the Membership Offer.
The TRA Series is comprised of 4 workshops, each of which will focus on the completion of select Tax Return Attachments
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Session 1: An overview of some of the main Incentive Schemes administered by Malta Enterprise and their reporting in a company’s income tax return
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Session 2: Deductions and exemptions (this session)
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Session 3: Allowances, capital gains and losses
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Session 4: International / cross border ATAD, ATAD II, DAC6
Get a discount when booking 3 or more sessions..
HOW TO BOOK
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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.
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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
Nicola Attard
Nicola is an assistant manager at Deloitte Malta, forming part of the mergers and acquisitions department within the firm’s tax practice. She currently focuses on tax advisory engagements, primarily relating to succession planning, operational restructuring exercises as well as mergers and acquisitions.