Dr Ian Zahra joined Deloitte Malta in 2020 and currently forms part of the International tax advisory team, focusing on domestic and international direct taxation. Ian has worked on a number of engagements dealing with the Malta direct tax consequences of local and foreign companies in various industries (namely, gaming, financial services and technology). Ian is a lawyer by profession and, following his studies in law at the University of Malta, he graduated in international tax law from the University of Leiden in the Netherlands and received awards for the best paper of the 2018-2019 class which focused on the principal purposes test, entitled “The Principal Purpose Test: A critical analysis of its substantive and procedural aspects”. Following this experience, Ian also worked as a teaching assistant at the International Tax Centre in Leiden. Ian has been admitted to the Maltese bar. Ian has been invited to deliver a number of seminars and lectures by various local bodies including the Malta Institute of Taxation, the Malta Institute of Accountants and Society Education Malta, covering various areas namely principles of international taxation, tax transparency and recent developments on the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. Jeremy Gatt has recently graduated with a Master in Accountancy from the University of Malta after having successfully submitted his thesis, entitled “The Practical Implications of Introducing Transfer Pricing Regulation on the International Tax Landscape in Malta”. Jeremy has been working at Deloitte Malta since 2021, where he initially formed part of the Tax Compliance and Grants and Incentives teams, and currently provides support on engagements including both local and foreign clients within the International tax advisory team.