This session shall deal with the tax treatment of foreign source income, at both a local and an international level also taking into account double taxation treaties. The concept of ‘permanent establishment’ shall be covered in relation to the taxation of foreign source income, together with the taxation of such income in terms of Maltese domestic law. This session will focus also on practical worked examples.
Dr Jeanette Calleja Borg is a practitioner in the area of tax compliance with over 14 years’ experience. She read for 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 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 and the Malta Institute for Accountants.
Start date: 16/01/2020
Start time: 14:00
End time: 17:15
Venue: Landmark Business Centre - Hal Qormi
Phone: +356 27555560 / +356 77555560