Distribution of Profits

• The determination of distributable profits taking into account the applicable tax charge;
• The allocation of profits within the five tax accounts; and
• The applicable refund upon a distribution of profits.

The Speaker

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.