Key Information
 |
Campus |  |
Training |  |
Format |
| Skillsmalta | Seminar | Online | |||
 |
Duration |  |
Fees | |
Fees |
| 3 hours (09:00 – 12:00) | € 60 Members | € 70 Non-Members | |||
 |
Application Deadline |  |
Start Date |  |
Assessment |
| 13th March 2024 | 14th March 2024 | – |
About this Seminar
This Seminar is being organised by skillsmalta.
Specifically, the session shall delve into the following aspects of the subject:
- Economic double taxation (EDT) relief:
- Rationale & types of EDT relief;
- EDT relief mechanisms in the ITA;
- The full imputation system (article 31, 59 and 60 of the ITA);
- The participation exemption (as relevant for the relief of EDT); and
- The indirect foreign tax credit.
- Juridical double taxation relief:
- Rationale & types of JDT relief;
- Outbound considerations:
- Ordinary direct foreign tax credit system;
- Treaty relief
- Unilateral relief
- Commonwealth relief;
- Flat-rate foreign tax credit.
- The participation exemption (as relevant for the relief of JDT).
- Inbound considerations:
- Source rules;
- Treaty relief as applicable to Malta as the ‘other Contracting State’.
- Miscellaneous issues:
- Switch-over clauses;
- Anti-hybrid rules;
- Subject-to-tax rules.
This training will be delivered by Dr Christopher Bergendahl.
CPE
This certificate of attendance is awarded by Skillsmalta. This seminar qualifies for 3 CPE Core hours under the Core Competency area. 
Target Audience
- Tax Accountants
- Financial Analysts
- CPAs and Auditors
- Finance Managers
- Business Owners and Entrepreneurs
- Compliance Officers
- Students and Researchers
- Tax Consultants
- Legal Professionals
Entry Requirements
No Prerequisite Courses: There are no prerequisite courses required, making the seminar accessible to a broad audience. However, attendees are encouraged to review any provided pre-seminar materials.
Open to All Experience Levels: The seminar is designed to accommodate participants at various experience levels, from beginners seeking foundational knowledge to experienced professionals looking to enhance their understanding.
Registration Process: Participants are required to register in advance through the designated registration platform to ensure a seamless experience and to allow for adequate preparation and resource allocation.
If an applicant does not meet the above entry requirements, you are encouraged to contact Skillsmalta.
Assessment Mode
There is no assessment at this end of this Seminar.
Language of Instruction & Delivery Mode
This three-hour Seminar will be delivered in English through an online platform:
- 14th of March 2024
- 9:00am – 12:00pm
Fees
The seminar fee is €60.00 for Members and €70.00 for Non Members . The fee covers seminar participation and access to event resources. A receipt will be issued to all participants. Participants will receive the event resources by email.
How to register for this Seminar
You may apply by clicking on the registration form below.
