TRA Series 2: Deductions and Exemptions

Tuesday, 15 July 2025

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.

Practical considerations on the finding of PEs in Malta

Wednesday, 23 July 2025

This session will cover the provisions in the OECD Model Tax Convention in relation to the existence of permanent establishments.

TRA Series 3: Allowances, capital gains and losses

Tuesday, 26 August 2025

The session will provide an overview for the preparation of the relevant TRAs within the Income Tax Return for Capital Allowances, Capital Gains/losses and Trading losses.

Understanding QI, NQI, and the Impact of Chapter 3 Regulations

Monday, 01 September 2025

This course organised in collaboration with the MSEI will provide a comprehensive overview of Qualified Intermediary (QI) and Non-Qualified Intermediary (NQI) concepts, focusing on the key differences, roles, and responsibilities of each designation.

TRA Series 4: An overview of some incentive schemes administered by Malta Enterprise and the reporting requirements

Wednesday, 24 September 2025

An overview of the relevant tax return attachments that should be completed when companies avail of aid from certain incentive schemes administered by Malta Enterprise Corporation.

VAT: Case Studies and Practical Scenarios

Thursday, 25 September 2025

During the course of the session we will be applying the VAT theory to various practical scenarios and we will have each scenario analysed by applying a stepped methodical approach.