Academy Documents

Please access the Students' Policies & Forms through this link. The following documents are all available at the link: Student Handbook, Student Code of Conduct,  Students' Privacy Notice, Deferral, Suspension, and Cancellation Policy, Assignment Extension Policy, Re-Sit Policy, Complaints Procedure Policy, Equality Policy, and Student Disciplinary Policy.

Online Sessions Link

To connect to the online sessions of this module, please click on this link . You will be asked to register your attendance if you are not already signed in to your Zoom account. You will also be asked for the password, which is below.

Meeting ID: 858 8536 2234
Passcode: 546076

Make sure that you show up with your name and surname, as you have been registered for the study programme. This is very important for attendance purposes.

Lecture Schedule & Notes

Lecture notes will be available during the week following the respective lecture. Schedule dates are indicative and may change. All changes, if any, may be communicated via email, SMS, or telephone calls.

LectureDateTimePresentationNotes (If Any)Session Recording
Lecture 0109 January 202417:30 to 20:30hrsPresentation 01Request
Lecture 0210 January 202417:30 to 20:30hrsPresentation 02Request
Lecture 0316 January 202417:30 to 20:30hrsPresentation 03Request
Lecture 0417 January 202417:30 to 20:30hrsPresentation 04Request
Lecture 0523 January 202317:30 to 20:30hrsPresentation 05Request


 Dr Gabriella Chircop

Lecture Summaries & Suggested Reading 

Lecture 1 - Introduction to Taxation - Tax Law Fundamentals

Following this session, students will be learning about:

  • Introduction to Maltese Tax Law and Human Rights;
  • The Maltese Basis of Taxation - Including Domicile, Residence; The Tax Classification of Income versus Capital; Badges of Trade
  • Deductions, Exemptions & Capital Allowances;
    • Tax on Employment Income;
    • Final Settlement System;
    • Fringe Benefits;
    • Social Security Contributions
  • Tax Administration:
    • Tax Payment Deadlines;
    • Penalties Imposed for Non-Compliance
    • The Powers of the Commissioner for Revenue;
    • Assessments, Objections, Appeals

Core Reading List

Supplementary Reading List

  • Baker, P., 2000  "Taxation and the European Convention on Human Rights" British Tax Review.
  • Borg Olivier, A., 1997 "The Concept of Domicile in Tax Legislation with Special Reference to Maltese Law" University of Malta LL.D. Thesis 1997
  • Baker, P., 2001 The Decision in Ferrazzini: Time to Reconsider the Application of the European Convention on Human Rights to Tax Matters Intertax international tax review 29(11) , pp360-361.


Lecture 2 - Fundamentals of Maltese Income Tax Law & Stamp Duty

Following this session students will be learning about:

  • Taxation of Companies:
    • The Malta Tax Accounting System;
    • Taxation of Dividend Distributions including the Full Imputation System;
    • Tax Refunds
  • Tax on Capital Gains;
  • Property Transfers Tax;
  • Double Tax Relief;
  • Duty on Documents and Transfers;
  • Taxation of Trusts, Foundations and Partnerships and Collective Investment Schemes

Core Reading List

Supplementary Reading List


Lecture 3 - International Tax Law

Following this session students will be learning about:

  • Malta’s double tax treaty network;
  • The OECD Model Convention;
    • Focusing on the different articles of the Model
  • The OECD Multilateral Instrument
  • Introduction to Transfer Pricing;

Core Reading List


Lecture 4 - EU Law Impact on Maltese Tax Law

Following this session students will be learning about:

  • Introduction to EU Law and the interaction with Maltese Income Tax Law
  • Tax Transparency and Exchange of Information;
    • FATCA & CRS;
    • Country by Country Reporting;
    • DAC 5
    • DAC 6
    • DAC 7
    • DAC 8
  • EU Direct Tax Directives:
    • The Anti-Tax Avoidance Directive;
    • The Parent-Subsidiary Directive;
    • Interest and Royalties Directive

Core Reading List


Lecture 5 - Principles of VAT

Following this session students will be learning about:

  • The concept of value added tax (VAT);
  • Scope of VAT;
  • Place of Supply Rules;
  • VAT Exemptions;
  • VAT Registration Requirements;
  • Input Tax;
  • Liability of Directors.

Core Reading List

Supplementary Reading List


Methods of Assessment

2 out of a choice of 4 assignment titles - 100% weighting


You have to choose two out of the four questions that are available in the Assignment Submission form below. The assignment should be submitted no later than Thursday 25 April 2023. The assignment has to be submitted along with the Assignment Submission Form. Please indicate the questions that you have addressed in the Assignment Submission form.

Assignment Submission Form

If you need information on how to plan, draft, and submit your assignment, follow the 21 Academy presentation on Writing and Submitting your Assignment.

We are also making the 21 Academy's Assignments Rubric available for your guidance. This is a performance-based assessment tool. Tutors will use the rubric to assist them in allocating scoring while also allowing students to understand what is required in the assignment and how it will be graded. For referencing purposes, please, as much as possible, use the Oscola Referencing Guide.

Submitting Assignment - Turnitin

The Academy will notify you that assignment questions are available through email. Through another email sent to you by Turnitin (probably on the same day), you will be notified that you have been added to a "class" where you may upload your assignment(s). Assignments should be submitted by not later than 23:59hrs of the assignment submission deadline shown on the Assignment Submission form and/or the "class".

At 21 Academy, you can submit more than one draft of your assignment before the submission deadline. The last version uploaded at the submission deadline will be considered your final submission paper and will be the one that is assessed. Make sure that your final submission does not go beyond 20% similarity when including direct quotations (the sentences in-between quotes).

Follow this very short video to understand how to submit your assignment through Turnitin: submitting a paper

To understand the similarity report generated by Turnitin, follow this 1-minute video: - understanding the similarity report

Referencing Style

Oscola Referencing Guide

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