Wednesday, 09 December 2020
An overview of the direct tax and social security implications which may arise to employees and employers alike from the exercise of employment activities in a cross-border context.
Tuesday, 12 January 2021
Nine lectures (12 January 2021 to 9 February 2021) based on the OECD Model Convention, focusing on key issues such as residence and permanent establishment, Treaty interpretation and transfer pricing.
Tuesday, 23 February 2021
10 lectures (23 February 2021 to 25 March 2021) 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).