TRANSFERS OF SECURITIES – TAX AND DUTY IMPLICATIONS AND OTHER RELEVANT CONSIDERATIONS

FinanceMalta

October 25, 2023

TRANSFERS OF SECURITIES – TAX AND DUTY IMPLICATIONS AND OTHER RELEVANT CONSIDERATIONS

Depending on the particular fact pattern of the case at hand, transfers of securities can give rise to different tax considerations, including the manner in which the securities were acquired, together with other considerations that may find application post transfers of securities.This session will cover the generally applicable Malta tax and duty considerations applicable to transfers of securities, including in particular capital gains and duty arising on a transfer of securities, de-grouping provisions and value shifting considerations.

Overview

Why Attend?

DURING THE SESSION, THE GENERALLY APPLICABLE MALTA TAX AND DUTY CONSIDERATIONS APPLICABLE TO TRANSFERS OF SECURITIES WILL BE DISCUSSED, INCLUDING DE-GROUPING PROVISIONS AND VALUE SHIFTING CONSIDERATIONS.

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 an assistant manager 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.