[ONLINE] A Practical Application of the Notional Interest Deduction (NID) – 09 October
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. NID rules have formed part of Maltese tax legislation for the last years yet the practical application is challenging at times.
The seminar aims to review the NID rules following their application for the last years with particular focus on updates since their introduction. NID shall be analysed in the context of developments in the international tax sphere and also in relation to its integration in Maltese corporate tax. The legislative framework shall be analysed taking into account guidelines issued. Furthermore, an overview of the theoretical aspects shall be provided. Practical issues based on a number of examples shall be discussed.
Instructed by: Jeanette Calleja Borg. in: Uncategorized
Seminar 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. NID rules have formed part of Maltese tax legislation for the last years yet the practical application is challenging at times.
The seminar aims to review the NID rules following their application for the last years with particular focus on updates since their introduction. NID shall be analysed in the context of developments in the international tax sphere and also in relation to its integration in Maltese corporate tax. The legislative framework shall be analysed taking into account guidelines issued. Furthermore, an overview of the theoretical aspects shall be provided. Practical issues based on a number of examples shall be discussed.
CPE
Qualifies for 2 CPE Professional hours under the core competency area.
Course Fee
The course fee is €60.00 Non-Members €55.00 For Members. The fee covers seminar participation and access to event resources. Login details will be provided closer to the date.
A receipt will be issued to all participants.
Event Resources
Participants will receive the event resources by email.
Additional Information
For more information, kindly use the following communication mediums:
T: 21 58 53 74 M: 77 01 17 19 E: info@skillsmalta.com Webpage: www.skillsmalta.com
About Speaker
Dr. Jeanette Calleja Borg is a practitioner in the area of tax compliance with over 18 years experience. She read for a Bachelor of Commerce, a Bachelor of Accountancy (Hons.), a Masters in Financial Services from the University of Malta and subsequently a Ph.D in…
