Entities are required, for Malta income tax purposes, to allocate their distributable profits to five tax accounts. Such allocation is typically made on the basis of the profile of the income being generated by that entity. Tax accounting also has other implications on the taxpayer.

Objectives

Objectives

Introduction to the general principles

Introduction to the general principles

Determination of the basis of tax account allocation in terms of the primary and secondary allocations

Determination of the basis of tax account allocation in terms of the primary and secondary allocations

Identification of other implications of tax accounting

Identification of other implications of tax accounting

Event Agenda

09:15 - 12:30

Topics
  • i. Introduction to the general principles
  • ii. Tax accounting – primary allocations
  • iii. Tax accounting – secondary allocations
  • iv. Other implications of tax accounting
  • i. Introduction to the general principles
  • ii. Tax accounting – primary allocations
  • iii. Tax accounting – secondary allocations
  • iv. Other implications of tax accounting

Speakers

 Mr Christian Vella

Mr Christian Vella

Pricing & Registration

€20 - €75

Participation Fee

  • MIA Members: €40.00
  • Non-MIA Members: €75.00
  • Retired Members: €20.00
  • Students: €30.00

The Institute is now accepting payments via Paypal

  • MIA Members: €40.00
  • Non-MIA Members: €75.00
  • Retired Members: €20.00
  • Students: €30.00

The Institute is now accepting payments via Paypal

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Dorianne Formosa