TRA Series 1: An overview of some incentive schemes administered by Malta Enterprise and the reporting requirements

Wednesday, 26 June 2024

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.

MIT Tax & Industry Series: Yachting and Shipping

Wednesday, 03 July 2024

3 July to 17 July 2024. A series of 3 lectures intended to provide a holistic overview of the key tax and VAT considerations relevant to the yachting and shipping sector.

General background: The yachting and shipping industry

Wednesday, 03 July 2024

The purpose of this session is give an holistic high level overview on yachting and shipping, focusing on key stakeholders, terminology, practices and procedures to help serve as an introductory foundation for the subsequent tax and VAT topics.

Income tax considerations applicable to the yachting and shipping industry

Tuesday, 09 July 2024

The purpose of this session is to provide a general overview on the income tax options available to the yachting and shipping companies, with a particular emphasis on the tonnage tax regime, both from a theoretical and practical point of view.

VAT considerations applicable to the yachting and shipping industry

Wednesday, 17 July 2024

The purpose of this session is discuss the various VAT implications arising from the transactions carried out by yacht or ship owning companies, both from a theoretical and practical point of view.

TRA Series 2: Deductions and Exemptions

Wednesday, 24 July 2024

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.