FinanceMalta
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September 14, 2023
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INTELLECTUAL PROPERTY: MALTA INCOME TAX & VAT CONSIDERATIONS

The webinar will consider, amongst other matters, the following topics:

  • Defining intellectual property;
  • Tax treatment of income from intellectual property distinguished between trading income and passive income including the implications on tax refunds/ effective tax rate;
  • Tax deductibility of expenditure on intellectual property, including consideration on the patent box regime;
  • Tax treatment of gains/profits from the transfer of intellectual property including consideration of transfers between group companies;
  • Applicability of withholding taxes, tax exemptions and the interest and royalties directive on royalty income/expenditure;
  • Maltese VAT treatment of consideration received from exploitation of intellectual property in domestic and cross-border supplies;
  • Application of the transfer of a going concern provision in respect of transfer of intellectual property.

LEVEL: INTERMEDIATE

Overview

Why Attend?

  • OVERVIEW OF THE MALTESE INCOME TAX AND VAT CONSIDERATION IN RESPECT OF INCOME FROM AND EXPENDITURE ON INTELLECTUAL PROPERTY.

Agenda Highlights:

Confirmed Speakers

  • Michael Borg - Michael is a Senior Manager within the tax and legal practice of PwC Malta. He provides compliance services and is actively involved in providing tax advice on Maltese tax matters to local and foreign clients.Michael has also managed a number of tax deal and structuring assignments including a number of vendor and acquisition due diligences on companies operating in a variety of sectors.Michael has a diverse background having gained over 5 years of work experience in the Assurance practice of the firm, including a short term secondment to the US, prior to joining the tax and legal practice.Michael is also an active member of the PwC Malta VAT team.

Sponsors

Insurance & Reinsurance
INTELLECTUAL PROPERTY: MALTA INCOME TAX & VAT CONSIDERATIONS
Calendar

September 14, 2023

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Online

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€0 - €49

Malta Institute of Taxation

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