This session shall deal with the tax treatment of foreign source income, at both a local and an international level in terms of double taxation treaties and EU Directives. 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. Furthermore, the taxation of foreign source passive income shall also be tackled.



Dr Timothy Borg Olivier is a tax manager at Deloitte, with a particular focus on cross-border arrangements. Timothy completed graduated as a lawyer from the University of Malta in 2014 and has gone on to read and graduate (cum laude) in an Advanced LLM in International Tax Law at the International Tax Centre, University of Leiden. Upon completion of his LLM, Timothy was offered a position as a teaching assistant within the same programme. Timothy now works in the tax and legal team at Deloitte, with specific focus on the digital economy, iGaming industry and DLT sector.