THE APPLICATION OF NOTIONAL INTEREST DEDUCTIONS IN PRACTICE

FinanceMalta

August 2, 2023

THE APPLICATION OF NOTIONAL INTEREST DEDUCTIONS IN PRACTICE

With effect from year of assessment 2018, qualifying entities may apply a Notional Interest Deduction for Malta income tax purposes. The application of the Notional Interest Deduction Rules over the past few years has given rise to various complexities in practice, with guidelines having been published (and frequently updated) by the local tax authorities to provide further clarifications in this regard. The seminar will consist of a detailed discussion of the Notional Interest Deduction Rules and the guidelines published by the local tax authorities, through analysing case studies and practical examples.

LEVEL: ADVANCED

Overview

Why Attend?

THIS SEMINAR SHALL COVER THE PRACTICAL CONSIDERATIONS ARISING IN THE CONTEXT OF APPLYING THE NOTIONAL INTEREST DEDUCTION RULES, SUBSIDIARY LEGISLATION 123.176 OF THE LAWS OF MALTA.

Agenda Highlights:

Confirmed Speakers

Christian Vella - Chris is currently a senior tax manager at Deloitte Malta. He currently forms part of the tax mergers and acquisitions department within the firm’s tax practice. Chris mainly focuses on engagements primarily relating to shareholder restructuring exercises, succession planning engagements, mergers and acquisitions as well as general tax advisory services.
Nicola Attard - Nicola is a supervisor at Deloitte Malta, forming part of the mergers and acquisitions department within the firm’s tax practice. She currently focuses on tax advisory engagements, primarily relating to succession planning, operational restructuring exercises as well as mergers and acquisitions.