The Court has been instrumental in interpreting and applying several general (non-tax specific) provisions of the EC Treaty in the direct tax context. In these seminars, we will look at these general provisions. We will examine some of the themes derived from the case law and how they affect Member States’ tax laws. The seminars will concentrate mainly in areas affecting multinational companies.
The following themes will be examined in depth:

• The role and methodology of the ECJ in direct tax law
• Non-discrimination and fundamental freedoms
• Neutrality of legal form
• Deductibility of expenses/losses etc.
• Emigration/Exit taxes
• Controlled Foreign Corporations
• Thin Capitalisation/Restrictions on Interest Deductibility
• Group Losses
• Dividend taxation (Outbound and Inbound)
• Double Taxation Conventions and Community Law
• Non-EU countries and Community Law
• State aids
• Miscellaneous and latest developments

These seminars will offer the possibility to understand how Member States’ fiscal powers have been affected by Community law. It will enable the participants to assess which areas of their own national tax legislation may need to be amended in order to comply with the Court’s case law.

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

Duration: 1.5 days

Venue: :Corinthia St George’s Bay St.Julians

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, Taxation Principles and Concepts 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 Cyprus Supreme Court. Before joining Queen Mary, she had worked for Allen & Overy.

Dr Panayi is also a member of the Law Society and the Cyprus 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 Cyprus and at the Malta Institute of Management.

Cost* as follows:

	MIM Members	MIA/MUBE/ IFSP/ MEA Members	Others
Booking after 30th April	Euro 225	Euro 250	Euro 275

*GROUP DISCOUNTS APPLY

The 1.5 day seminars have been accredited by 9 hours of structured CPE and qualify for the attainment of Core Competencies (taxation) in terms of the MIA CPE Regulations.

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:
Full Day on 24th June 2010 and Half Day on 25th June 2010

Programme- subject to change: Download/View Programme

Registration FORM BELOW:

TERMS:

1. No cancellations are accepted for whatever reason
2. The workshop 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
4. Membership Numbers are to be indicated. Failure of such will result in being charged ‘Other’ fee.
5. Kindly indicate whether you want to apply for CPE hours.
6. Dates are subject to change (prior notice given)
7. The seminars is being planned as TENTATIVE MIM reserves the right to cancel the seminars. Refund will be given accordingly.
8. Other Terms and Conditions may apply.

DATA PROTECTION:
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Registration:

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2. Please tick as Appropriate
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5. Surname of Applicant(required)
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17. Membership No. (if applicable)*
18. *Membership Fees shall only apply if you quote your membership number
19. Prices
20. MIM Members:Euro 175 Other: Euro 250 Chamber of Advocates/ GRTU/ Finance Malta/ IFSP/ IFS/ Institute of Directors/ MEA/ MIA/ MIT and MUBE Members Price Euro 200
21. Note as discussed with MIM staff:
22. Payment can be made by Cheque payable to The Malta Institute of Management.
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