Tax Consolidation

40.00 Inc VAT

Thursday 13 May 2021 | 14:00 (Europe/Malta)

Online Live Session

MIA Accreditation | 3 hours Core in terms of the Accountancy Board CPE scheme.

Past Events


During this session we will brush up on the recent introduction of the rules relating to tax consolidation mainly discussing:

  • The Formation of the Fiscal unit and analyse the conditions to determine which entities can form part of the fiscal unit;
  • The Pros and Cons of the Fiscal Consolidation;
  • The Mechanics/Tax Procedure of the Fiscal Consolidation rules vis-à-vis refund scheme; and
  • The Required Administrative Procedures when applying the Fiscal Consolidation Rules.

We will go through the technical guidelines issued by the Maltese Tax Authorities and understand how to apply fiscal consolidation in practice.


Luisa Gauci is an Assistant Manager at KPMG. Luisa is an accountant by profession having joined KPMG in 2015 after concluding the Masters in Accountancy Degree in Malta. Luisa is also in possession of the Advanced Diploma in International Taxation (ADIT).

Events Resources

Events resources will be sent by email after the delivery of the event.

Event Details

Day 1: 13/05/2021

Start time: 14:00 CEST

End time: 17:15 CEST

Venue: Online Live Session

Phone: +356 27555560 / +356 77555560