TRA Series 3: Allowances, capital gains and losses

Wednesday, 02 September 2026

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.

VAT Concepts and Salient Principles – The Foundation of VAT Reporting

Wednesday, 02 September 2026

Clarification of key VAT concepts of supply of goods and services; intra-community supply intracommunity acquisition, import/export; rates & exemptions; input tax.

VAT Registration: The Options and The Obligations

Friday, 11 September 2026

This session will analyse the types of VAT registration in Malta (including registering a VAT group), the obligations and the options.

VAT Records & Documentation

Monday, 14 September 2026

2-part webinar on VAT Records & Documentation

ATAD in-practice

Tuesday, 15 September 2026

Two 3-hour practical sessions on the application of ATAD, covering the relevant legislation and underlying principles, as well as key practical considerations and implementation aspects.

ATAD in-practice (Interest Limitation, Exit tax, CFC, GAAR)

Tuesday, 15 September 2026

This session offers a practitioner-focused examination of Malta's implementation of the EU Anti-Tax Avoidance Directive. Covering the Interest Deduction Limitation Rule, Exit Taxation, Controlled Foreign Company rules, and the General Anti-Abuse Rule, participants will gain a clear understanding of how each measure was transposed into Maltese domestic law, how Article 123.187 of the Laws of Malta is structured, and what the MTCA's ATAD Guidelines say in practice. The session also addresses real-world compliance challenges and the latest relevant CJEU jurisprudence.