The seminar will analyse the refundable tax credit system from both a theoretical and practical perspective. In particular the seminar will analyse the circumstances where the full refund, 6/7ths, 5/7ths and the 2/3rds can be claimed and how the tax refunds interact between themselves and with other fiscal provisions, including the participation exemption system, the Notional Interest Deduction Rules, the double tax relief provisions and the Consolidated Group Rules.
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: 28/04/2020
Start time: 14:00
End time: 17:15
Venue: Online Live Session
Phone: +356 27555560 / +356 77555560