Venue
Tower Business Centre
Tower Business Centre, Triq it-Torri, Swatar, Malta

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Event Date Wed Sep 5 BST (about 3 years ago)
In your timezone (EST): Wed Sep 5 12:00am - Wed Sep 5 12:00am
Location Tower Business Centre
Triq it-Torri, Swatar, Malta
Region EMEA
Details

Tax Rulings are an importance component of revenue practice and are regulated both in specific tax laws as well as generic administrative law. Recently, tax rulings have come under the spotlight and have been the subject of pronouncements by authoritative bodies. Cross-border rulings are being watched closely. Interestingly, local and foreign courts have delivered important judgments governing tax rulings. Tax rulings enhance taxpayers rights and the seminar will discuss Courts’ willingness to recognize and enforce rights granted by rulings.

OBJECTIVES

The seminar will discuss Maltese laws governing the issuance of tax rulings and the legal basis behind tax rulings analyzing relevant articles contained in the Income Tax Acts, the VAT Act and Duty on Documents and Transfers Act. The seminar will proceed to discuss international aspects of tax rulings and perceptions around tax rulings. In conclusion, the seminar will discuss major judgments involving ta rulings discussing their impact.

TOPICS ON AGENDA

• The Concept of a Tax Ruling
• Formal and Informal Rulings
• Tax Rulings in the Income Tax Acts
• Tax Rulings in the VAT Act
• Tax Rulings in the DDTA
• International Tax Considerations
• Some Famous Rulings
• Major Judgments

Speakers

2018 Speakers

Robert Attard
Partner and Tax Policy Leader, EY, Central & South East Europe