Objective:

This course aims to provide an overview of the European Union legislation and other instruments affecting direct tax matters. The relationship between the EU tax regime and the Maltese tax regime will be addressed.

The following EU direct tax instruments will be examined in depth:

• Parent-Subsidiary Directive
• Mergers Directive
• Interest and Royalties Directive
• Savings Directive
• Arbitration Convention
• Mutual Assistance Directive on the Recovery of Taxes
• Mutual Assistance Directive on Exchange of Information
• State aid and the Code of Conduct on Business Taxation
• The Draft proposal for a Common Consolidated Corporate Tax Base

The course will look at the complex provisions of these instruments and relevant case law affecting their interpretation. The effect of these provisions on Maltese tax law will also be considered.

This course will offer the possibility to understand how a Maltese undertaking doing business abroad or a non-Maltese undertaking doing business in Malta may be affected by EU direct tax legislation.

Participants’ Profile: The course will be extremely useful to accountants, lawyers and revenue officials.

Duration: Full Day

Venue:
Malta Institute of Management
FRCC Building
Alamein Road
Pembroke PBK 1777

Language: English

Presented by Dr Christiana HJI Panayi

Dr Panayi is a lecturer in Tax Law at Queen Mary, University of London where she teaches on the EC Tax Law, International Tax Law and UK Business Taxation courses of the LLM Programme. She is also a researcher at the Institute for Fiscal Studies. She is the main UK investigator on the Common Consolidated Corporate
Tax Base and is preparing a report on this topic for the Tax Law Review Committee. Dr Panayi studied at Oxford University for the BA in Jurisprudence and for the BCL. She also has a PhD from the London School of Economics. Dr Panayi is a solicitor of England & Wales and an advocate of the Malta Supreme Court. Before joining Queen Mary, she had worked for Allen & Overy. Dr Panayi is also a member of the Law Society and the Malta Bar Association. She is also a member of the Steering Group Committee of the OECD’s International Network of Tax Research. She has published extensively in the area of EC and International Tax Law. Dr Panayi is in the editorial board of Lexis Nexis EU Tax Case Tracker. She speaks regularly at tax conferences and teaches abroad. Dr Panayi has lectured at NYU, at the Vienna University, at the Academy of European Law, at the University of Malta and at the Malta Institute of Management.

Cost as follows:

A certificate will be awarded to the participants. Attendance will be accredited for CPE Hours

Contact Details:
Malta Institute of Management
FRCC Building
Alamein Road
Pembroke PBK 1777

Application is accepted through online process; the prices are as stated above and are not subject to change for applicants who submit payment after time frame given.

Date:
31^st January 09

Timetable:

APPLICATION FORM BELOW:

TERMS:

1. No cancellations are accepted for whatever reason
2. The seminar must be paid upon application
3. Applicants may not be allowed to attend the seminar unless full payment is received
   prior to commencement of the seminar

DATA PROTECTION:
The Malta Institute of Management (MIM) hereby gives notice that the data provided in this form and or any other data supplied after the date hereof to MIM and its employees and related companies will be recorded and processed as may be necessary by the said persons for the purpose of providing you with the required service and to meet the objectives of MIM. MIM hereby informs of the right of the data subject to rectify or to erase personal data in his/her respect upon notification in writing and subject to MIM’s obligations under the laws of Malta.

APPLICATIONS ARE CLOSED.