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TAX NEWS Welcome to THE MALTA INSTITUTE OF TAXATION A MESS", "longDescription": "", "publicContact": {}, "serviceArea": "", "services": [], "offers": [], "products": [ { "name": "ATAD in-practice", "description": "Session 1: 15 September 2026, 09:00–12:00, facilitated by Christopher Bergedahl This session provides a rigorous, practice-oriented analysis of Malta's transposition of the four core ATAD measures — the Interest Deduction Limitation Rule, Exit Taxation, Controlled Foreign Company rules, and the General Anti-Abuse Rule — examining how each was embedded into domestic law through Article 123.187 of the Laws of Malta and the subsidiary legislation and guidelines issued thereunder. Participants will gain a detailed understanding of the MTCA's ATAD Guidelines, including the interpretive approach adopted by the Administration on key definitional and computational questions. Beyond the legislative framework, the session focuses squarely on practice: the compliance challenges, structural implications, and grey areas that practitioners encounter when applying these rules to real transactions and client structures. The session concludes with an integrated update on CJEU jurisprudence — from Cadbury Schweppes and National Grid Indus to more recent preliminary rulings — examining how the Court's evolving approach to proportionality and fundamental freedoms continues to shape the boundaries within which these rules must be applied. Session 2: 24 September 2026, 09:00–12:00, facilitated by Ruth Bonnici This seminar will examine the OECD Rules, as adopted by various jurisdictions worldwide, how they have impacted structures, with particular attention to the impact on Malta, and how they differ from the EU’s ATAD. The focus will then shift to ATAD 2, the update to ATAD that enacted anti-hyb", "pricingNote": "", "availability": "available", "url": "https://maintax.org/product/atad-in-practice-2/" }, { "name": "Completing a VAT Return", "description": "These session are part of the Award in VAT Compliance [MQF Level 5] which commenced on 2 September 2026. Wednesday, 23 September 2026, 09:00 – 11:00* (Lecture will be held in-person) Part 1: Reporting Sales - A box-by-box walkthrough a standard VAT return, focusing on reporting SALES (crossborder supplies, supplies which take place outside Malta, domestic supplies & exports).Includes the reporting of cross-border supplies in a Recapitulative statement and Intrastat. Monday, 28 September 2026, 09:00 – 11:00* (Lecture will be held in-person) Part 2: Reporting Purchases - A box-by-box walkthrough a standard VAT return, focusing on reporting PURCHASES (intra-EC purchases, imports, domestic purchases) and reporting INPUT TAX deductions *The VAT Return lectures will be based on the MIT Guide to Complete a VAT Return. Click here to view the Course brochure. The Award in VAT Compliance [MQF Level 5] is a higher education course accredited by MFHEA. It is comprised of 6 Lectures. Participants have the option to follow the full programme or any one or more lectures [Lectures 3 and 4 and Lectures 5 and 6 have to be taken as a set] Lecture 1: 02/09/2026 - VAT concepts and salient principles – the foundation of VAT Reporting Lecture 2: 11/09/2026 - VAT Registration - the options and obligations Lecture 3: 14/09/2026 - VAT Records & documentation [Part 1] Lecture 4: 16/09/2026 - VAT Records & documentation [Part 2] Lecture 5: 23/09/2026 - Completing a VAT Return* [Part 1]: Reporting Sales [this session] Lecture 6: 28/09/2026 - Completing a VAT Return* [Part 2]: Re", "pricingNote": "", "availability": "available", "url": "https://maintax.org/product/completing-a-vat-return/" }, { "name": "TRA Series 3: Allowances, capital gains and losses", "description": "This session will provide insight mainly for tax practitioners to prepare the relevant Tax Return Attachments (TRAs). The session will focus on TRA 5 which relates to the claiming of Capital Allowances by Maltese entities. TRAs 16/17 to report a Capital Gain/Loss made and TRAs 19/20 which relates to Maltese entities claiming/surrendering of Trading losses between group entities.   *These series are not eligible for the Membership Offer. LEVEL: INTERMEDIATE   The TRA Series is comprised of 4 workshops, each of which will focus on the completion of select Tax Return Attachments Session 1: An overview of some incentive schemes administered by Malta Enterprise and the reporting requirements Session 2: Deductions and exemptions Session 3: Allowances, capital gains and losses (this session) Session 4: International / cross border ATAD, ATAD II, DAC6 ❗ SPECIAL PRICE WHEN BOOKING 3 OR MORE SESSIONS❗   ATTN: MIT Members Please be informed that invoices may only be issued on the individual and not on the firm. Only invoices to non-MIT members will be issued on the firm. HOW TO BOOK Select the price option from the drop-down menu and press BOOK NOW. Kindly note that we are currently only accepting payment by bank transfer and by PayPal. If settling by bank transfer kindly quote the name of the event. You will immediately receive an email confirming the booking request. This is an automatically generated email. Once the payment is confirmed, and not later than 2 hours before the start of the webinar, you will receive an email confirming your registration toge", "pricingNote": "", "availability": "available", "url": "https://maintax.org/product/tra-session-3-allowances-capital-gains-and-losses/" }, { "name": "VAT Registration: The Options and The Obligations", "description": "This session is part of the Award in VAT Compliance [MQF Level 5] which commenced on 2 September 2026. A detailed overview of the different categories of Malta VAT registration (article 10, 11 & 12), examining when registration is an option and when it is an obligation, as well as the registration process in practice (including registration of a VAT Group). This session will also cover the process of one-stop-shop registration Click here to view the Course brochure. The Award in VAT Compliance [MQF Level 5] is a higher education course accredited by MFHEA. It is comprised of 6 Lectures. 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