Course: International Tax Law and Customs Duties

Tuesday, 11 January 2022

Ten lectures (11 January 2022 to 9 February 2022) based on the OECD Model Convention, focusing on key issues such as residence and permanent establishment, Treaty interpretation and transfer pricing.

The EU Commission’s Proposed Directives on Shell Companies and the Global Minimum Tax

Wednesday, 26 January 2022

This seminar is intended to provide participants with an introduction to the European Commission Proposal for a Council Directive laying down rules to prevent the misuses of shell entities for tax purposes and the European Commission Proposal for a Council Directive on ensuring a global minimum level of taxation for multinational groups in the Union.

Course: EU Acquis impact on Maltese Tax Law

Thursday, 24 February 2022

10 lectures (24 February 2022 to 29 March 2022) focuses on EU direct tax legislation and principles and the interaction with Maltese income tax legislation, with an in-depth examination of the various EU Directives (including ATAD).

VAT: the concepts of Business Establishment and Fixed Establishment

Monday, 14 March 2022

Where is a Taxable Person considered to have established its business for VAT purposes? and in what circumstances does a Fixed Establishment arise? This session will examine these notions and their implications for businesses in practice.

Course: VAT

Tuesday, 19 April 2022

12 lectures (19 April 2022 to 26 May 2022) covering local and EU VAT legislation and principles - a comprehensive overview of the Maltese VAT system in the context of EU VAT principles.

Tax Compliance Series 2022

Thursday, 28 April 2022

28 April 2022 to 26 May 2022. A series of 4 workshops (5 sessions) which will go through the process of completing tax and VAT returns and other reporting documentation: Individual tax Returns, Corporate Tax Returns, Capital Gains & Stamp Duty reporting and VAT Returns.