Interest, Dividends & Royalties

This webinar will cover the tax implications arising on the receipt of passive income such as interest, dividends and royalties and will cover the below areas:

• Taxation of dividends including the participation exemption, tax accounting and full imputation system;
• Taxation of interest and royalties including any applicable exemptions; and
• The partial tax refund and double taxation relief.

The Speaker

Luisa Gauci is an Assistant Manager at KPMG. Luisa is an accountant by profession having joined KPMG in 2015 after concluding the Masters in Accountancy Degree in Malta. Luisa is also in possession of the Advanced Diploma in International Taxation (ADIT).