Dividends, Interests & Royalties

The seminar provides a practical overview of the income tax treatment of dividends, interest, and royalties from a Maltese corporate income tax perspective. It covers any applicable exemptions, the interaction with Malta’s full imputation system, the application of double taxation agreements and EU directives, amongst other matters.

The Speaker

Maria Kristina Cauchi is an Assistant Manager within the Tax Compliance Department at Fenlex Corporate Services.

Maria Kristina joined one of the Big 4 firms between 2015 and 2022 after enrolling in the PwC ACCA Programme. In 2019, she successfully graduated and became a member of the Association of Chartered Certified Accountants. During 2021, she signed up for the Professional Award in Taxation provided by the Malta Institute of Taxation and graduated in 2022.

Her main area of practice is taxation and related matters at a corporate level, both on local and international tax fronts. She assists local and international clients operating in diverse industries in both compliance and tax advisory matters.

Maria Kristina is a Certified Public Accountant, member of the Association of Chartered Certified Accountants, Malta Institute of Accountants and the Malta Institute of Taxation.

Maria Kristina also sits on the Young Members Group Committee at the Malta Institute of Accountants.