Grouping: A Tax and VAT Perspective

Gain a practical understanding of how grouping works from both a direct tax and VAT perspective in this focused 3‑hour session. This lecture provides a clear overview of the key rules, benefits, and challenges associated with tax grouping, including eligibility, intra-group transactions, compliance obligations, and planning opportunities.

With a strong emphasis on real-world application, participants will explore common pitfalls, recent developments, and cross-border considerations, equipping them with the insights needed to effectively structure and manage group arrangements in practice.

The Speakers

Russell Camilleri is a Certified Public Accountant and an ADIT-qualified tax professional, having chosen EU VAT as his specialisation module. With over a decade of experience in domestic and international tax advisory, he currently serves as Head of Tax at AE Business Advisors. Russell advises a diverse portfolio of corporate groups, SMEs, and high-net-worth individuals on VAT, direct taxation, and cross-border structuring. He has particular expertise in Maltese VAT compliance, including the practical application of Articles 10, 11, and 12, and regularly assists clients with VAT reporting, audits, and international VAT matters.

In addition to his advisory work, Russell is actively involved in delivering training sessions and workshops, offering practical insights into VAT compliance and broader tax considerations.

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.