The EU’s Anti-Tax Avoidance Directive (ATAD) is part of an international drive towards greater transparency in tax matters. The provisions of the Directive are transposed into local legislation pursuant to S.L. 123.187. The devil, however, lies as always in the detail of implementation and interpretation.
That interpretation of the provisions of the law is detailed in the Commissioner for Revenue’s Guidelines in relation to the Anti-Tax Avoidance Directives Implementation Regulations. S.L. 123.187 available on the CfR website.
The IFSP, MIT and MIA are holding a virtual seminar on Monday, 14 December 2020, during which some of the leading tax practitioners on the island will discuss how certain provisions of the legislation are being interpreted in practice, specifically, the CFC, Exit Taxation and Interest Deduction Limitation rules.
The seminar carries no registration fee, and is open to all members of the IFSP, MIA and MIT.
During registration, you will have the opportunity to put any questions or comments you have for the speakers into the registration form alongside your contact details. Please add your ID card number should you require CPE certification.
The seminar starts at 16:00 and ends at 18:00.