Group Taxation

This session shall explore the fundamentals and practical applications of various income tax provisions applicable to groups. The lecture will cover the legal framework for consolidated returns, eligibility and election rules, mechanics of computing group taxable income, and the treatment of intercompany transactions. It will also delve into the compliance requirements, and strategic considerations for groups of companies in Malta. The session is ideal for tax professionals, accountants, and legal advisors seeking to deepen their understanding of group tax regimes and their impact on business structures.

The Speaker

Dr Melanie Ciappara is a tax lawyer specializing in corporate and international tax advisory. In her role as Tax Advisory Leader at AE Business Advisors, she advises on complex group structures, cross-border tax planning, and compliance strategies. With extensive experience in both direct tax advisory and compliance settings, Melanie brings practical insights and real-world examples to help professionals navigate the intricacies of direct taxation.