Taxation

Advanced Taxation

The Advanced Taxation – Malta (ATX-MLA) syllabus further develops the key aspects of taxation introduced in the compulsory Taxation – Malta (TX-MLA) syllabus within the Applied Skills module and extends the candidates’ knowledge of the tax system, together with their ability to apply that knowledge to the issues commonly encountered by individuals and businesses; such that successful candidates should have the ability to interpret and analyse the information provided and communicate the outcomes in a manner appropriate to the intended audience.

The syllabus builds on the basic knowledge of core taxes from the earlier taxation exam and introduces candidates to additional capital taxes (such as duty on documents and transfers) and tax incentives (such as those contemplated under the Malta Enterprise Act). As this is an optional exam, aimed at those requiring/desiring more than basic tax knowledge for their future professional lives, the syllabus also extends the knowledge of income tax to encompass further international aspects of taxation.

Candidates at this level are expected to go beyond just the computational aspects of taxation. Whilst it remains important that they are able to display a thorough understanding of the calculative elements of the syllabus, this exam also seeks to develop their skills of analysis, interpretation and communication. Candidates are expected to be able to use established tax planning methods and consider current issues in taxation. Computations will often only be required in support of explanations or advice and not in isolation. However, purely calculative requirements may still feature as part of questions.

Section E of the syllabus contains outcomes relating to the demonstration of appropriate digital and employability skills in preparing for and taking the examination. This includes being able to access and open exhibits, requirements and response options from different sources and being able to use the relevant functionality and technology to prepare and present response options in a professional manner. These skills are specifically developed by practising and preparing for the exam, using the learning support content for computer-based exams available via the practice platform and the ACCA website and will need to be demonstrated during the live exam.

Sep 2024

Start Date

66 Hours

Duration

ACCA

Certification

PwC’s Academy

Course Provider

Prerequisites

See Below

Basis

Part-Time

Location

In-Person

Course Fees

€458

What you'll learn

On successful completion of this exam, you should be able to:

  • Apply further knowledge and understanding of the Maltese tax system through the study of further taxes and tax incentives, together with more advanced topics within the taxes studied previously
  • Identify and evaluate the impact of relevant taxes on various situations and courses of action, including the interaction of taxes
  • Provide advice on minimising and/or deferring tax liabilities by the use of standard tax planning measures
  • Communicate with clients, the Inland Revenue and value added tax (VAT) departments and other professionals in an appropriate manner
  • Demonstrate employability and technology skills

Who Should Attend?

Individuals who are doing their ACCA Strategic Professional exams

Prerequisites

Either has completed all 3 Applied Knowledge exams and all 6 Applied skills exams or hold a relevant Accounting, Finance, or similar degree

Assessment

The Academy prepares students to sit for their Computer Based Exam (CBE) in either June or December.

Key-Features

  • First-class tutoring
  • Option to attend in-person or online live
  • Innovative materials
  • Unique online learning
  • Exam standard questions throughout
  • Student support
  • Mock exams

Course Provider

PwC’s Academy has been PwC’s training arm since its creation in 2010. As from 2014, PwC’s Academy was licensed by the Malta Further and Higher Education Authority (MFHEA) as a Higher Education Institution (Licence No: 2007-TC-004). In 2022, it also updated its licence with MFHEA to offer learning solutions through digital channels and even in blended mode.

The world of work has embarked on a massive transformation journey. Today more than ever, everyone should be able to live, learn, work and participate in our digital world. Our purpose is to upskill, reskill and develop individuals and prepare them for this ever-changing professional environment.

We are committed to supporting you in acquiring the skills and aptitudes you need to grow your career and your people. Whether you are an individual professional, a corporate, a student, we can provide you with the technical and professional development courses, all tailored to your needs.

The Academy works closely with you to understand your learning needs, design compelling learning journeys, and deliver a training solution that addresses your investment objectives.

The Academy Network adds value by:

  • Going to market with specialised programmes developed by PwC’s internal subject matter expert
  • Designing and delivering bespoke learning solutions to solve important client problems and
  • Collaborating with professional bodies to offer the most renowned international certifications

Furthermore, PwC’s Academy is an ACCA Global Platinum ALP providing first-class tuition to all students who would like to pursue the ACCA qualification. In addition, it focuses on providing its students with:

  • Tailor-made learning journeys
  • One-to-one student support
  • Pass-guarantee scheme
  • Additional tutor support
  • Guidance on ACCA resources and how to use them

Contact Information

Telephone number: 25644000
E-mail (ACCA courses): mt.accaacademy@pwc.com
E-mail (non-ACCA courses): mt.academy@pwc.com

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