Malta Tax Accounting Considerations

The webinar will focus on Malta income tax accounting considerations, including a deep dive into the Tax Accounts (Income Tax) Rules, subsidiary legislation 123.101 of the laws of Malta. Particular focus will be placed on secondary allocations to the Immovable Property Account arising as a result of ownership or use of immovable property situated in Malta, as well as secondary allocations to the Final Tax Account arising as a result of the claiming of the Notional Interest Deduction in terms of subsidiary legislation 123.176 of the laws of Malta. The webinar will involve a number of practical examples and case studies to highlight the different complexities that may arise in practice.

The Speaker

Nicola Attard is a manager at Deloitte Malta, forming part of the mergers and acquisitions department within the firm’s tax practice. She currently focuses on tax advisory engagements, primarily relating to succession planning, operational restructuring exercises as well as mergers and acquisitions.