Announcements

Academy Documents

Kindly access the Students' Policies & Forms by clicking on the button below. The following documents, among others, can be found there: 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.

Students' Policies & Forms

Online Sessions Link

To join the online sessions for this module, please click on the button below. If you are not already signed in to your Zoom account, you will be prompted to register your attendance. You will also need to enter the password provided below.

Join Session

Meeting ID: 848 8698 4761
Passcode: 452616

Please ensure that your name and surname appear as registered for the study programme, as this is essential for recording your attendance.

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.

Lecturer/s  

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

• Cap. 123 of the Laws of Malta - The Income Tax Act
• Cap. 372 of the Laws of Malta - The Income Tax Management Act
• Robert Attard – Principles of Maltese Income Tax Law (2019)

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
• Duty on Documents and Transfers
• Introduction to taxation of trusts, foundations, partnerships and collective investment schemes

Core Reading List

• Cap. 123 of the Laws of Malta - The Income Tax Act
• Cap. 372 of the Laws of Malta - The Income Tax Management Act
• Robert Attard – Principles of Maltese Income Tax Law (2019)

Supplementary Reading List

• S.L. 123.27 - Capital Gains Rules
• S.L. 364.06 - Duty on Documents and Transfers Rules

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

• Articles of the Model Convention with respect to taxes on income and on capital 2017
• Commentaries on the Articles of the Model Tax Convention
• S.L.123.183 - Multilateral Convention (Implementing Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting) Order
• Baker, n.d. Principles of International Taxation
• Oats L and Mulligan E, n.d Principles of International Taxation

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

• S.L. 123.127 - Cooperation with other Jurisdictions on Tax Matters Regulations
• S. L. 123.156 - Exchange of Information (United States of America) (FATCA) Order
• Implementing Guidelines on Automatic Exchange of Financial Account Information
• S.L. 123.187 - European Anti-Tax Avoidance Directives Implementing Regulations
• The Mutual Agreement Procedure – Guidelines issued under the provisions of Article 96(2) of the Income Tax Act.
• Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
• Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States
• Oats L and Mulligan E, n.d. Principles of International Taxation

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

• Cap. 406 of the Laws of Malta - The Value Added Tax Act
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Schenk, A. and Oldman, O., 2007. Value Added Tax. Cambridge: Cambridge University Press.

Supplementary Reading List

• Commissioner for Revenue Guidelines to Certain VAT Procedures - Place of Supply of Services

Methods of Assessment

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

Assignment

You are required to choose one of the three questions available in the Assignment Submission Form made available by clicking the button below. The assignment must be submitted no later than Thursday, 8 May 2025, along with the Assignment Submission Form. Please ensure that you indicate the question you have addressed on the Assignment Submission Form.

Assignment Submission Form

For guidance on how to plan, draft, and submit your assignment, please refer to the 21 Academy presentation on Writing and Submitting Your Assignment by clicking the button below.

Writing and Submitting Your Assignment

We are also providing the 21 Academy's Assignments Rubric for your reference. This rubric is a performance-based assessment tool that tutors will use for grading, and it will help you understand the requirements of the assignment and how it will be assessed.

Assignments Rubric

For referencing purposes, please use the OSCOLA Referencing Guide available by clicking the button below.

OSCOLA Referencing Guide

Submitting Assignment - Turnitin

The Academy will notify you via email when the assignment questions become available. Shortly after, you will receive another email from Turnitin, likely on the same day, confirming your enrolment in a "class" where you can upload your assignment(s).

Please ensure that your assignments are submitted no later than 23:59 on the assignment submission deadline, as indicated on the Assignment Submission form or in the Turnitin "class."

At 21 Academy, you have the option to submit multiple drafts before the final submission deadline. The version uploaded at the deadline will be treated as your final submission for assessment. Please note that Turnitin evaluates the same assignment twice within a 24-hour period, so any additional submissions during this time will not be reviewed until the 24-hour period has passed. Ensure that your final submission does not exceed 20% similarity, particularly when using direct quotations.

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

Law students should use the OSCOLA referencing style as it is the standard citation system for legal writing in Malta. It ensures consistency, accuracy, and clarity when referencing legal sources, which is essential for academic and professional work. The video below provides detailed guidance on how to reference using OSCOLA. Please also refer to the OSCOLA Referencing Guide by clicking the button below

OSCOLA Referencing Guide