Modernisation and Upgrading of the Operational Capacity of the Customs and Tax Departments of the Republic of Malta
This project aimed at implementing the BCMP (Business Change Management Plan), under which the following priority activity was identified: organisation of training courses on the interpretation and implementation of bilateral treaties to avoid double taxation, for selected staff of the International Division and other Divisions of the Inland Revenue Department (IRD).
The overall objective of this activity was to provide relevant officials of the Malta Inland Revenue Department with a clearer appreciation of some of the specific aspects of and problems involved with the interpretation and implementation of bilateral Treaties to avoid double taxation, including aspects of information exchange in the framework of the implementation of such Treaties.
The envisaged training courses will be designed to respond directly to the following identified development needs:
• To provide targeted automatic exchange of information with economic partners;
• To make possible spontaneous exchange of information with foreign tax administrations;
• To develop effective links with EU member states Tax Administrations to facilitate the exchange of information;
• To further consolidate the cooperation with foreign Tax Authorities in order to combat tax evasion;
• To upgrade the general performance of the Tax Administration and reinforce the capacity and effectiveness of the Tax Administration to identify and effectively curb tax avoidance and tax evasion;
• To develop and raise the level of the knowledge, skills, including computer audit, required by IRD officials to perform their job to high standards;
• To train tax auditors in the international aspects of tax avoidance and counteracting measures;
• To promote the use of Information Technology (IT) solutions and sharing of data.