Notional Interest Deduction: Tried and Tested

This course can be delivered to your organisation as part of our bespoke Corporate Training Solutions, at your own time and your own convenience. Contact us on kla@kpmg.com.mt or call us on +356 2563 6363 or on +356 9963 6363 for more information on how we can take care of your organisation’s training needs.

Course Description:

The Notional Interest Deduction (NID) concept introduced in the Maltese corporate tax system through Legal Notice 37 of 2018 attempts to equate equity to debt from a tax perspective. Although the NID rules have formed part of the Maltese tax legislation for the past couple of years, the practical application is challenging at times. The seminar aims to review the practical aspects of NID with a focus on the experiences from a tax practitioner perspective.

Target Audience:

Accountants, Lawyers, Corporate Service Providers, Tax Professionals.

Learning Outcomes:

This session is designed to provide a deep insight into the practical issues of applying Notional Interest Deductions. A number of examples shall be analysed higlighting technical details.

Venue: Kindly contact us on kla@kpmg.com.mt to indicate your preferred training method; online or in-person.

CPE Hours: This course qualifies for 3 hours of Structured CPE which can be classified as Core Competency. A certificate of attendance will be provided at the end of the session.

Trainer:

Roderick Borg, Director, International Tax Advisory, KPMG in Malta

Roderick Borg

Roderick Borg is an accountant by profession. He joined the tax function of KPMG after graduating with a first class degree in both the B. Com course and the B. Accty (Hons.) course from the University of Malta. In 2010, Mr Borg was awarded the diploma in taxation with distinction from the Malta Institute of Taxation. He is currently a Director involved in the provision of direct and indirect tax compliance and advisory services to domestic and international corporate and individual clients. He also delivers lectures in various seminars and professional educational activities relating to taxation matters including taxation modules to students reading for their ACCA qualification.