Taxation of Transfers of Securities

Taxation of Transfers of Securities

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 session will delve deeper into the income tax considerations of transferring securities with particular focus on shares in a private limited liability company in Malta. The session will include background on applicable exemptions and the applicable criteria that need to be satisfied to apply same as well as touching upon the practical aspects of effecting a share transfer and the computation of the tax payable in relation to same. The session will not tackle transfers of shares in listed entities by investors as part of their trade.

Target Audience:

Investors, Accountants; Other Finance Team members, Service Providers, Tax Professionals.

Learning Outcomes:

This session is aimed at equipping attendees with gaining a high level understanding of the tax implications of deriving gains from the sale of securities as well as to provide guidance on the obligations of the taxpayer arising as a result of such sales.

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:

Kurt Farrugia, Director, International Tax Advisory, KPMG in Malta

Kurt Farrugia

Kurt is an Director at KPMG forming part of the firm’s international tax team. As an accountant Kurt joined the tax function of KPMG in 2014 after reading for the Master in Accountancy course at the University of Malta (UM). He has since completed, with distinction, the Advanced Diploma in International Taxation offered by the Chartered Institute of Taxation and was awarded the Heather Self Medal for placing first globally in the Principles of International Taxation paper.  Kurt is involved in the provision of direct tax compliance and advisory services to domestic and international corporate clients specialising in the areas of Income Tax on Capital Gains, Duty on Documents and Transfers and International Tax. Kurt is also involved in the delivery of technical presentations both to KPMG staff and to clients and has also delivered lectures and tutorials to both ACCA and UM students.

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Terms and conditions.

Course Features

  • Guided Learning 3 hours
  • Language English
  • Assessments
Kurt is a Director at KPMG forming part of the firm’s international tax team. As an accountant Kurt joined the tax function of KPMG in 2014 after reading for the Master in Accountancy course at the University of Malta (UM). He has since completed, with distinction, the Advanced Diploma in International Taxation offered by the Chartered Institute of Taxation and was awarded the Heather Self Medal for placing first globally in the Principles of International Taxation paper.  Kurt is involved in the provision of direct tax compliance and advisory services to domestic and international corporate clients specialising in the areas of Income Tax on Capital Gains, Duty on Documents and Transfers and International Tax. Kurt is also involved in the delivery of technical presentations both to KPMG staff and to clients and has also delivered lectures and tutorials to both ACCA and UM students.