The Commissioner for Revenue's Power to Investigate and to Collect Information
Landmark Business Centre - Hal Qormi
Tax collection is at the heart of the Commissioner for Revenue’s many roles. In his capacity as tax collector the power of asking for and collecting information may go beyond a request for standard returns and documentation. This seminar will give its participants a better understanding as to the extent of these investigative functions and these shall be looked at in the light of various recent judgements. The seminar shall moreover seek to address the Commissioner’s powers of surveillance also from the taxpayer’s rights stance. Finally, such request of information shall be considered from a wider perspective keeping in mind the giving of information to foreign tax authorities in the context of the reciprocal exchange of information. International initiatives, particularly on an EU level, will also be addressed, focusing primarily on the framework in place for exchange of information between foreign tax authorities and mutual assistance between states.
DR SARAH J RAUSI graduated as Doctor of Laws from the Faculty of Laws, University of Malta in 2009. Admitted to the bar in 2010, she has practised in various areas and received exposure to diverse sectors of the law. She has successfully completed all study-units for the Masters in Financial Services and has obtained the Malta Institute of Taxation Diploma in Taxation in 2013. In 2011 she joined ‘Fenech and Fenech Advocates’ with her main areas of practice being tax and other related matters including corporate tax, indirect tax, personal tax, international tax planning and tax litigation, as well as financial services. She has written a number of articles on the direct and indirect taxation topics which have been published in international journals as well as local journals and newspapers. In the professional field she is subscribed as a member with the Malta Chamber of Advocates, the Malta Institute of Taxation and the Institute of Financial Services Practitioners.