Tax Highlights 2017 | A Day Conference

128.00 Inc VAT

MIA Accredited | 6 hours Core in terms of the Accountancy Board’s CPE scheme

Past Events



08:45 | Registration & Welcome Coffee Break

9:00 | Introduction

Charles Vella | Zampa Debattista

9:05 | Recent Amendments to the Fringe Benefits Rules

Dr Jeanette Calleja Borg | Assistant Manager, Deloitte Malta

This presentation will highlight the salient legislative measures brought into force through Legal Notice 205 of 2017 Fringe Benefits (Amendment) Rules which amends the Fringe Benefits Rules, S.L. 123.55.

10:00 | The Reduced Duty Rate on Intra-Family Transfers

Dr Jeanette Calleja Borg | Assistant Manager, Deloitte Malta

On the 2 May 2017 a legal notice was issued introducing a reduced rate of duty for intra-family donations of company shares and immovable property used within a family business. This session will highlight the salient features of this legal notice.

10:30 | Mid-Morning Coffee Break

10:45 | International Tax Updates

Dr Sarah J Rausi | Senior Associate, Fenech & Fenech Advocates

Keeping up with the constant flow of international tax developments can be a real challenge and the scope of this session is to highlight the most recent tax developments which have taken place on an EU and international level with reference to also be made to key CJEU judgements .

11:30 | Understanding the Concepts of Permanent Establishment and Fixed Establishment in VAT

Charles Vella | Zampa Debattista

It is not uncommon that in applying the VAT place of supply of services rules in cross-border transactions doubts may arise as to whether the services are rendered to/from a place where a business is established or where it maintains a fixed establishment. Viewed from an EU legislative framework perspective it is critical to implement the rules correctly and in a uniform manner so as to eliminate the possibility of double taxation or no taxation.  In this presentation we will be comprehensively outlining the concepts of a Permanent Establishment and Fixed Establishment by reference to the VAT Directive, the Implementing Regulation and settled ECJ case-law.

12:15 | Working Lunch

13:00 | The Tax Measures Discussed in the October Budget Speech

Dr Robert Attard | Partner, Ernst & Young

This session will analyse the tax changes announced in the October Budget speech.

14:30 | Mid-Afternoon Coffee Break

14:45 | Income Tax Law Updates Taking Place During 2017

Luca Pace | Deloitte

Income Tax Law Updates Taking Place During 2017 – a high-level overview of the key changes and updates introduced within the Income Tax Act, chapter 123 of the laws of Malta, and subsidiary legislations thereunder during 2017.

15:45 | Recent Tax Judgements

Dr Robert Attard | Partner, Ernst & Young

The session will briefly discuss developments which occurred in 2017 including especially important judgments, major legislative changes and EU proposals.

16:30 | Close of Conference & Distribution of Attendance Certificates


Dr Jeanette Calleja Borg holds the position of Assistant Manager in the International Tax Department at Deloitte Malta. She obtained a Bachelor of Commerce, a Bachelor of Accountancy (Hons.), a Masters in Financial Services from the University of Malta and subsequently a PhD in Taxation from the School of Law, within the Centre for Commercial Legal Studies at Queen Mary, University of London. Her area of research was Cross Border Group Loss Relief in the EU. Dr. Jeanette Calleja Borg has also been a guest researcher at the Institute for Austrian and International Tax Law in Vienna during 2011 and 2012/2013. Dr. Jeanette Calleja Borg is a member of the Malta Institute of Taxation Council.  She is also a member of the Malta Institute for Accountants.

Dr Sarah J Rausi graduated as Doctor of Laws from the Faculty of Laws, University of Malta in 2009. Admitted to the bar in 2010, she has practised in various areas and received exposure to diverse sectors of the law. She has successfully completed all study-units for the Masters in Financial Services and has obtained the Malta Institute of Taxation Diploma in Taxation in 2013. In 2011 she joined ‘Fenech and Fenech Advocates’ with her main areas of practice being tax and other related matters including corporate tax, indirect tax, personal tax, international tax planning and tax litigation, as well as financial services. She has written a number of articles on the direct and indirect taxation topics which have been published in international journals as well as local journals and newspapers. In the professional field she is subscribed as a member with the Malta Chamber of Advocates, the Malta Institute of Taxation and the Institute of Financial Services Practitioners.

Charles Vella is a veteran of the VAT Department Mr Vella has vast experience in indirect taxation being involved at the Department since the introduction of Vat in Malta in 1995. He has occupied important positions within the VAT Department including Director Legal and International Affairs and for the last years before retirement from the public service as Director General. Mr Vella has represented the VAT Department in both local and international fora and regularly attended VAT Committee and Council Meetings where important Vat legal topics and proposals to amend the Vat Directive are respectively discussed. He has also participated in Fiscalis Program seminars and workshops, having also the distinction of chairing two such Fiscalis Program seminars held in Malta in 2008 and 2011 respectively.  Following his retirement from the public service Mr Vella joined Zampa Debattista, a boutique accounting and audit firm specialising in VAT matters, where together with Matthew Zampa, one of the partners and a leading expert in the field of VAT in Malta, they form a highly competent, experienced and proficient VAT team.

Dr Robert Attard is Partner and Tax Policy Leader, EY, Central & South East Europe, a tenured senior lecturer at the University of Malta and member of the European Association of Tax Law Professors. He has served as Visiting Professor at the University of Ferrara paying lecturing/speaking visits at Queen Mary (University of London), CTL (University of Cambridge), Salerno (with Wirtshaftsuniversitat Wien and Naples II) and the University of Palermo. The Maltese Court of Appeal has described him as a leading commentator on tax law referring to his publications in its judgments. Robert developed a detailed knowledge of tax aspects of the European Convention on Human Rights drafting submissions in transnational cases. Robert is a published author on tax law publishing articles in European Taxation and the British Tax Review. He has contributed to several publication including a book published by Hart Publishing, 3 books published by the IBFD and several books published by the MIM. Robert’s most recent tax publication is Principles of Maltese Income Tax Law (2012).  Robert’s books have anticipated important changes to our tax policy system. Philip Sciberras (ex-Court of Appeal) describes Principles of Maltese Income Tax Law as ‘a must-read’ describing Robert as ‘an expert in his field, … without doubt one of Malta’s finest scholars on tax law’.  Giovanni Bonello (ex-ECtHR) says that the book is ‘not just an arid explanation of the intricate and sometimes opaque provisions of taxation law, but an attempt – and a very successful one – to place fiscal law in the context of superior principles of governance … Attard’s systematic vademecum has the makings of a textbook destined to become a classic, crucial for tax consultants, practitioners and, not least, for the victims of aggressive fiscal policies’.  Philip Baker remarks that ‘Single-handedly, Robert is generating the literature which explains the structure and nuances of the system in Malta. One wishes other countries had similar authors who could write similarly enticing books to explain their tax codes.” Robert has argued most of Malta’s leading tax cases including landmark judgments John Geranzi v. PM (right to justice within a reasonable time) and Case 160 of 2012 (right to information). He has also argued several successful Constitutional cases which lead to major changes to tax law.

Luca Pace is a Supervisor within the Cross-Border Taxation Department of Deloitte Malta.  Having joined Deloitte Malta in 2015 after finishing his studies, Luca forms part of a team which provides assistance to clients on tax issues, having been involved across a number of tax advisory engagements across a number of industries and is a key member of the automatic exchange of information team within Deloitte Malta.




Events Resources

Event Details

Start date: 07/11/2017

Start time: 14:00

Venue: Intercontinental Malta - St Julians

Phone: +356 27555560 / +356 77555560