Welcome to Society Education

Society Education has uploaded the event programme up till July 2014.

We invite you to explore and participate in our events. 

Deductions and Exemptions

The seminar will discuss Article 12 of the Income Tax Act which relates to exemptions. We will focus on the more salient exemptions which include the exemptions granted to non-residents, the Participation Exemption and others. The session will also include a discussion of the deductions included in ...

Bracing Reward Mechanism that Add Value

Every organisation needs a strategic reward system for employees that addresses these four areas: compensation, benefits, recognition and appreciation. The issue with reward systems in many businesses today is twofold: They're missing one or more of these elements (usually recognition and/or appreci...

IAS 36 - Impairment of Assets

IAS 36 Impairment of Assets seeks to ensure that an entity's assets are not carried at more than their recoverable amount (i.e. the higher of fair value less costs of disposal and value in use). With the exception of goodwill and certain intangible assets for which an annual impairment test is requi...

Social Security Pensions

The seminar will cover current qualifying conditions for a pension and other related issues emanating from the Pensions Reform.

Distribution of Profits

Malta implements a system of full imputation on the taxation of dividends in the hands of the shareholders by virtue of articles 31, 59(1)(a) and 60 Income Tax Act. During the seminar we will discuss, through examples the full imputation system of taxation.  An overview of the different profit...