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Taxation on DLT
Date
19 February 2019
Time
13:30 – 16:45
Venue
Lower Ground (LG), Tower Training Centre, Swatar
Category
Leadership and Management

Event Overview

Malta embarked on a path to be a pioneer in providing regulatory clarity in the application of distributed ledger technologies (DLT) such as blockchain, the technology behind cryptocurrencies of the likes of bitcoin and ether. To this end, the Commissioner for Revenue issued guidelines on taxation in relation to DLT assets, complementing the regulatory certainty introduced by the Virtual Financial Assets Act.
The session is intended to introduce the audience to the types of DLT assets by reference to the better-known world of crowdfunding and ancillary tax aspects.
This will be followed by an overview of matters relating to taxation of virtual financial assets in light of European Union direct and indirect tax principles, taking into consideration approaches by third countries and ancillary jurisprudence.
The last part of the session will focus on the approach taken by the Maltese Commissioner for Revenue in its guidelines intended to clarify the taxation of DLT Assets under the Income Tax Act, the VAT Act and the Duty and Documents and Transfers Act, and initiatives adopted by other jurisdictions seeking to clarify the tax implications of particular type of DLT assets, as well as possible ways of addressing the volatility in calculating the tax base for reporting purposes.

Speakers
  • Dr Wayne Pisani leads the financial services tax and regulatory team at Grant Thornton in Malta where he deals with a wide range of asset protection and cross-border regulatory and tax planning engagements for clients ranging from private clients, including family offices and high-net-worth individuals, to NASDAQ listed companies in various industry sectors. He conducts an active consulting practice on the legal and tax implications involved in the structuring of both local and international financial institutions, M&A and project finance transactions. Wayne is the president of the Malta Institute of Financial Services Practitioners, a governor of FinanceMalta and a council member of the Malta Institute of Management. He is also a member of the International Fiscal Association, the International Bar Association and the Maltese Chamber of Advocates.

    He was admitted to the Bar in 2001 following a Bachelor of Arts degree in Law and International Relations, and a Doctorate in legal studies from the University of Malta in 2001 after researching and submitting a thesis on "Merger control: a comparative study of regulatory systems for potential implementation into the Maltese legal system." Wayne also read for a Master of Arts degree in Financial Services at the University of Malta, graduating in 2003 after submission of a thesis entitled "The Impact of Information Technology on Financial Services". In 2018, having successfully submitted a research project on "Tax arbitrage in ICOs: a European perspective", he was awarded an Advanced Diploma in international Taxation by the Chartered Institute of Taxation.

    He is an active thought leader in the financial technology space, making regular contributions at fintech conferences, and has a passion for the security and technological aspects of distributed ledger technology. He is also a joint contributing author to "European Competition Laws: A Guide to the EC and its Member States, the leading legal compendium with respect to Competition law in Europe", published by Lexis Nexis and revised annually.

Programme
Registration Time: 13.15
Session Time: 13.30 - 16.45 including a 15-minute coffee break
 
Why should delegates attend?

The seminar is aimed at practitioners and other service providers seeking to understand the tax fundamentals within the context of distributed ledger technology, including virtual financial assets and other DLT assets, in the context of their work and business unit, learning more about the application of established tax principles to this growing industry, including (but not limited to) entrepreneurs, consultants, senior and middle management individuals who are involved in business consultancy and advisory services, and at others who are interested in keeping themselves up to date with the latest developments.

Other Information
CPE Hours: 3 Core  
Registration Information
Bookings are to be placed online. Queries should be directed to cpeevents@miamalta.org.

Taxation on DLT

Booking Information

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Group Discounts: A discount of 21.05% (based on the original price ticket [€190] for members) will be applied if you register 6 or more attendees, from the same company, at the same time, for this event.
Early-bird Discounts: A discount of 0% will be applied if you register till the .

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