The European Union Tax Dispute Resolution Mechanisms Directive

This webinar will provide an in-depth overview of the EU Tax Dispute Resolution Directive's framework aimed at resolving tax disputes within the EU (Directive (EU) 2017/1852). The directive, which came into effect on 1 July 2019, seeks to enhance the efficiency, effectiveness, and fairness of tax dispute resolution processes among EU Member States. This session will explore the key provisions of the directive, including the mandatory arbitration process, the establishment of an Advisory Commission, and the role of the Competent Authorities in resolving disputes.

The agenda will cover several critical topics, starting with an introduction to the directive's background and objectives. Participants will gain insights into the procedural steps involved in initiating a dispute resolution request, the timelines for each stage of the process, and the criteria for admissibility. The webinar will also delve into the composition and functioning of the Advisory Commission, the binding nature of its decisions, and the implications for taxpayers and tax administrations. Additionally, the webinar will address practical considerations and challenges taking into account Malta’s transposition of this directive within Subsidiary Legislation 123.191.

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.