LEVEL: INTERMEDIATE
WORKSHOPS
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
Monday, 19 June 2023
Time
14.00 - 16.00
Venue
Online
Speakers
Christian Vella
Nicola Attard
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
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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For multiple bookings, kindly download the Group Booking Form from the Event Information section, complete and submit by email.
2 CPE Core Hours
Christian Vella
Chris is currently a senior tax manager at Deloitte Malta. He currently forms part of the tax mergers and acquisitions department within the firm’s tax practice. Chris mainly focuses on engagements primarily relating to shareholder restructuring exercises, succession planning engagements, mergers and acquisitions as well as general tax advisory services.
Nicola Attard
Nicola is a supervisor 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.