Request for Information and Inspections by the Commissioner for Tax and Customs

The Income Tax Management Act and related local regulations provide the Commissioner for Tax and Customs with various investigative powers. This session is designed to give an overview of the relevant legislative provisions from both domestic law and EU tax directives in this field.

Participants in this session will acquire the necessary knowledge to understand:

• The authority of the Commissioner for Tax and Customs during tax audits.
• The consequences of information requests under local tax laws.

Building on this foundation, the session will specifically cover:

• Articles 10A, 13, and 14 of the Income Tax Management Act, Chapter 372 of the Laws of Malta.
• Rules 4 to 10 of the Cooperation with other Jurisdictions on Tax Matters Regulations, Subsidiary Legislation 123.127.
• Provisions for the exchange of information in double tax treaty agreements that Malta has with other countries.
• Key elements of the Directive on Administrative Cooperation 2011/16/EU, as amended.”

The Speaker

Dr Ian Zahra joined Deloitte Malta in 2020 and currently forms part of the Tax team, focusing on domestic and international direct taxation. Ian has worked on a number of engagements dealing with the Malta direct tax consequences of local and foreign companies in various industries.

Ian is a lawyer by profession and, following his studies in law at the University of Malta, he graduated in international tax law from the University of Leiden in the Netherlands and worked as a teaching assistant at the International Tax Centre in Leiden. Ian has also been admitted to the Maltese bar.