Maltese Taxation

Course Overview 

This module covers the structure of the Maltese tax system with particular emphasis on Income Tax, Income Tax from Capital Gains, Property Transfer Tax, Duty on Documents and Transfers and VAT.  This module gives the required knowledge, skills and understanding of international tax issues relating to Maltese businesses and individuals that one need to succeed in ones career. The learning will cover in detail Malta’s tax system in an international environment, with emphasis on the taxation of individuals and companies.

Designed by a board of world-leading experts, it has been created to provide foundation in international tax that today’s professional needs to stand out from the crowd.

Learning Outcomes

  1. Income Tax
      • Jurisdiction to tax
      • Ascertainment of chargeable income
      • Taxation of individuals
      • Taxation of companies
      • Taxation of partnerships
      • Special cases
      • Relief from international double taxation and Malta’s double tax treaty network
      • Tax administration
      • Anti Tax Avoidance Directive (ATAD)
  2. Income Tax on Capital Gains
  3. Property Transfers Tax (PTT)
  4. Duty on Documents and Transfers (DDT)
  5. Value Added Tax (VAT)

Assessment

ADIT exams are done online and issued by the Charter Institute of Taxation. All questions are designed to test the student’s application of concepts to real-world scenarios.

Qualification

The Advanced Diploma in International Taxation (ADIT) is the only International recognized Diploma in Taxation in Malta through the Chartered Institute of Taxation (UK), which is the leading taxation professional body in the United Kingdom and is delivered in Malta through the Malta Institute of Management (MIM). 

This course is an international recognised qualification which is considered to be at a level of a post graduate professional qualification.  It consists of 3 papers, Paper 1, 2 and 3

Completion of ADIT Maltese Taxation

In the completion of ADIT Maltese Taxation, students will obtain a standalone certificate as a recognition of their achievement of a single ADIT exam.

Students who successfully complete the Maltese Taxation course have the option to continue their studies in the other ADIT modules and achieve a postgraduate professional qualification within 5 years. Holders of the ADIT qualification will receive an ADIT qualification certificate together with an invitation to an ADIT Awards Ceremony. ADIT holders may apply to become an ‘International Tax Affiliate of the Chartered Institute of Taxation’ which will entitle them to use the designatory letters “ADIT” after their name.

ADIT is no ordinary achievement. It’s a rigorous learning and professional development programme. When you progress your career with ADIT, you will enjoy a number of benefits relevant to either your student or International Tax Affiliate status, each designed to help you get the most from your career.

for more information please go to: https://www.tax.org.uk/adit

This course forms part of the Get Qualified Scheme.Get 70% back via Tax Credit


ADIT Maltese Taxation

Starting October 2023
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Online