This webinar will mainly delve into the determination of the chargeable income and the derivation of the current tax charge of an individual or a body corporate. During this webinar we will be discussing:
- The distinction between income and capital gains and how the ’badges of trade’ assist in making this distinction.
- The deductions and exemption which may be availed of by an individual or a body corporate; and
- The applicable tax rate/s and the derivation of the current tax.
Isabelle Spiteri is an Assistant Manager at KPMG Malta. She joined KPMG in 2017 after graduating with a Master in Accountancy from the University of Malta and has since worked in providing tax compliance and advisory services. In 2018, Isabelle joined KPMG’s domestic tax and incentive legislation team. Her main role focuses on providing domestic corporate tax and incentive legislation advisory to local and international clients across various industries.
