In March MIM will be once again hosting Dr Christiana Panayi, who is going to deliver a 1.5 day workshop on 12th and 13th March 2013 on EC Tax Law.
The Maltainstitute of management will be organizing an EC Tax Law seminar that aims to provide anoverview of the European Union legislation and other instruments affectingdirect tax matters. The competences of the institutions in direct taxmatters and the existing legislative bases will be addressed.
The following EUdirect tax instruments will be examined:
- Parent-Subsidiary Directive
- Merger Directive
- Interest and Royalties Directive
- Savings Directive
- Mutual Assistance Directive on the Recovery of Taxes
- Mutual Assistance Directive on Exchange of Information
- Arbitration Convention
The seminar will also look at the complex provisions of theseinstruments and relevant case law affecting their interpretation. Some caselaws consist of; Neutrality of legal form, emigration/Exit taxes, group losses,dividend taxation, double taxation conventions and community law, group lossesand more.
