Relief from Double Taxation

40.00 Inc VAT

MIA Accredited | 3 hours Core in terms of the Accountancy Board’s CPE scheme

Past Event



The seminar is aimed at accountants, lawyers, auditors and tax advisors who advise clients on issues related to double taxation and the manner in which double taxation can be avoided or mitigated.  It is also aimed at those individuals who assist corporate clients in the preparation of income tax returns, in particular where cross border tax issues are involved.

The following matters will be discussed during the seminar:

  1. The nature and causes of double taxation;
  2. The manner in which the incidence of double taxation may be eliminated;
  3. The various forms of relief contemplated in the Maltese tax system for the elimination of double taxation;
  4. The full imputation system of tax and relief from double taxation;
  5. Double taxation relief and refunds of tax to shareholders of companies;
  6. Unrelieved double taxation;
  7. The OECD Model Tax Convention on Income and Capital;
  8. Interaction of double taxation treaties and EU directives;
  9. The application in practice of the relief mechanisms to eliminate the incidence of double taxation.


STEPHEN BALZAN is the tax partner of ACT, heading the International Tax and Corporate Departments of the firm. ACT is a multi-disciplinary firm providing tax, advisory and corporate services. Stephen holds a first degree in Accounting and has worked with two of the Big Audit firms in Malta for six years as a tax assistant and later as a manager in the International Tax Department. He was also one of the founding partners and a tax partner of another Maltese firm for 13 years.

Stephen is a member of the Malta Institute of Taxation (MIT), the Malta Institute of Accountants (MIA), the Institute of Financial Services Practitioners (IFSP), The International Tax Planning Association (ITPA), STEP and the International Fiscal Association (IFA). He was actively involved in various committees in the fields of taxation and he has on a number of occasions lectured on topics related to international tax, both in Malta and overseas. Stephen continues to give various lectures and presentations and is the author of various articles on taxation. He was also a part time lecturer with BPP Malta lecturing tax to ACCA students. He has also delivered lectures on Transfer Pricing to students studying for their Advanced Diploma in International Taxation (ADIT).

Stephen has extensive experience in advising clients in the set-up of complex cross-border structures through the use of Maltese limited liability companies. Main areas of interest include tax and international tax planning, capital gains and business development. Apart from his experience in international tax matters, including tax planning, treaty interpretation and advice, he also has a great deal of knowledge on corporate matters, company law, management, and administration. He specialises in treaty planning, holding companies and treasury and finance operations.


Events Resources

Event Details

Start date: 10/10/2017

Start time: 14:00

End time: 17:15

Venue: Grand Hotel Excelsior - Floriana

Phone: +356 27555560 / +356 79555560