Notional Interest Deduction: Tried and Tested
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.
Accountants, Lawyers, Corporate Service Providers, Tax Professionals.
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.
Time: 09:00 – 12:15 (including 15 minutes break)
Venue: Live online session – details of how to join the meeting will be sent once registration is complete.
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.
Roderick Borg, Associate Director, International Tax Advisory, KPMG in Malta
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 an Associate 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.
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- Guided Learning 3 hours
- Language English
- Assessments Not Applicable