TRA SERIES 2: DEDUCTIONS AND EXEMPTIONS

FinanceMalta

June 19, 2023

TRA SERIES 2: DEDUCTIONS AND EXEMPTIONS

This session will cover Malta income tax considerations arising in connection with ownership of intellectual property and claiming of a notional interest deduction, together with application of the relevant rules regulating the Patent Box Regime and the Voluntary Occupational Pension Scheme.Practical case studies in relation to the topics covered will be discussed, with a particular focus on the completion of the relevant schedules in the Malta income tax return for companies.The following TRAs will be covered:

TRA 96 – Voluntary Occupational Pension Scheme
TRA 100 and TRA 100A – Notional Interest Deductions
TRA 107 – Intellectual Property Deductions
TRA 113 – Patent Box Regime

LEVEL: INTERMEDIATE

Overview

Why Attend?

MALTA INCOME TAX CONSIDERATIONS APPLICABLE TO INTELLECTUAL PROPERTY OWNERSHIP, CLAIMING OF A NOTIONAL INTEREST DEDUCTION, APPLICATION OF THE PATENT BOX REGIME AND APPLICATION OF THE VOLUNTARY OCCUPATIONAL PENSION SCHEME.

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.