The Seminar will analyse various permutations and adjustments that need to be taken into consideration when calculating the tax due. Although the seminar will focus principally on the tax charge due by a corporate entity deriving trading income, aspects relating to other types of income and different taxpayer classifications will also be considered. You should expect the seminar to consider the following provisions within Maltese tax legislation:
- Deductions in terms of Article 14 and 26 of the ITA;
- Exemptions in terms of Article 12 of the ITA;
- Reliefs such as double tax reliefs and group loss reliefs;
- Tax credits;
- Tax mitigation and planning options afforded by the tax laws;
- Recent fiscal developments such as the Notional Interest Deduction Rules, the Consolidated Group Rules the Anti Tax Avoidance Directive.
Josef Mercieca is a Senior Tax Manager at BDO. Josef holds a first degree in Accounting and has worked with one of the Big Audit firms in Malta for four years, three years of which heading the indirect tax section of the firm. He also acted as the Tax Director for one of the longest established small audit firms for nearly six years where he headed both the direct and indirect tax department.
Josef is a member of the Malta Institute of Accountants (MIA) and the Malta Institute of Management and has lectured and delivered seminars and training on topics relating to VAT, local and international tax on various occasions, both in Malta and abroad. Josef was one of the contributing authors in “Principles of VAT Law” the first-ever local publication on VAT in Malta and regularly authors articles on taxation. He is a lecturer with Richard Clarke Academy where he lectured Taxation (F6) for several years, nowadays focusing only on the full “Advanced Taxation” (P6) course and the revision course thereto. He also provides lectures to MIM in respect of the place of supply rules in the VAT diploma. Josef has a broad experience in advising local and foreign clients in the setup of tax-efficient structures, in particular, involving international tax, capital gains tax, property transfer taxed and duty on documents and transfers.
Day 1: 21/05/2020
Start time: 14:00
End time: 17:15
Venue: Online Live Session
Phone: +356 27555560 / +356 77555560