This Master Class will address the key VAT considerations relevant to service transactions taking place within the so-called digital economy. The session will seek to outline the evolution of VAT as a result of challenges brought about by the accelerated growth of the digital economy – including the concept of electronically supplied services (ESS) with specific reference amongst others to the online gaming industry, the VAT treatment of transactions and arrangements involving distributed ledger technology assets, reporting and collection in a digital world, and the sharing economy. The session will take the format of an interactive discussion / case-study analysis, which will give participants the opportunity to discuss practical issues and the interpretation of the provisions of the law by reference to legislation, guidelines and relevant case law of the Court of Justice of the European Union.
Chris is a Certified Public Accountant with extensive experience and expertise in VAT and tax matters.
Chris is responsible for the Indirect Tax service line of Deloitte in Malta, leading a team of dedicated professionals providing a wide range of indirect tax advisory and compliance services to the firm’s domestic and international clients.
He is the chairperson of the Malta Institute of Taxation’s indirect tax technical committee. Chris is also a lecturer and examiner in VAT and Tax, including acting as examiner for the Association of Chartered Certified Accountants (ACCA) and as moderator of the Advanced Diploma in International Taxation (ADIT) offered by the UK-based Chartered Institute of Taxation (CIOT). Furthermore, as chairperson of the Malta Institute of Taxation’s indirect tax technical committee, he acts as alternate representative on the European Commission’s VAT Expert Group and as representative on the Indirect Taxes Sub-Committee of CFE Tax Advisers Europe.