Establishment & Residence: A Tax and VAT Perspective

The webinar will guide participants through the key concepts of establishment and residence from both tax and VAT viewpoints. This session will cover the criteria for determining establishment and residence, the implications for cross-border transactions, and the latest regulatory developments. Participants will leave with a clear understanding of how these concepts impact their tax and VAT obligations.

The Speakers

Kenneth Cremona graduated with a Master in Accountancy from the University of Malta in 2015. Kenneth joined RSM Malta in 2016, initially working on Income Tax Compliance dealing with clients established in multiple industries including Gaming, Immovable Property, Investments, Pharmaceuticals and Retail. During 2019, he specialised in VAT advisory and was promoted to a Supervisory role within the firm, and as an Assistant Manager in 2021. Kenneth is also a CPA warrant holder and received the Professional Certificate in Taxation issued by the Malta Institute of Taxation in 2017.

Michela Scicluna joined the University of Malta in 2012 and obtained her Bachelor of Commerce Degree in Accounting and Marketing. Following this, she joined one of the Big Four firms in 2015, simultaneously pursuing her ACCA studies. In 2019, she transitioned to a mid-tier firm, focusing her expertise on Indirect and Direct Taxation. In June 2019, Michela obtained her ACCA Qualification and became a member of both MIA and ACCA. In 2021, Michela successfully completed the MIT Course in Taxation provided by the Malta Institute of Taxation. Further enhancing her professional credentials, she secured her CPA Warrant in September 2021. Michela is now a Manager currently specialising in Indirect Taxation at RSM Malta.

Rachel Ebejer is a qualified accountant holding a Bachelor of Commerce in Accountancy and Management, a Bachelor of Accountancy (Honours), and a Diploma in VAT awarded by the Malta Institute of Management. She currently serves as an Assistant Manager within the Indirect Tax team at RSM Malta.