, TEP
Academic Profile
Jean-Philippe holds a doctoral degree in European Corporate Tax Law and has
received instruction in law and accounting at the
University of Malta. He also holds a masters degree in International
Economic Law from the Law School of the
University of Warwick, England, where he graduated with distinction.
Dr Chetcuti completed a Certificate course in Trust Law and Administration and a
postgraduate Diploma in Taxation at the Malta Institute of Taxation.
Practice Areas
As co-founder of the firm, Jean-Philippe heads the
Tax
and Trusts as well as the
Immigration departments of the Firm. Dr Chetcuti acts as legal counsel
and tax consultant to foreign high net worth individuals and business entities
seeking a tax efficient base and residence in European Malta.
He also advises on corporate, financial and business matters and has acted as counsel in
complex commercial transactions, often involving issues of tax, corporate
finance and
estate planning.
Legal Research
Dr Chetcuti's doctoral research in the field of
European tax law centred around
corporate tax harmonisation in the European Union, particularly the
Tax Arbitration Convention (90/436/EEC).
At the Law School of Warwick University, he undertook research on the Proposed
Taxation of Savings Income Directive in the context of international initiatives
on harmful tax competition.
Lecturing & Conferences
Jean-Philippe speaks regularly at various international fora and academic
institutions on the use of Maltese vehicles for international tax planning.
Languages
Maltese, English, Italian, French.
Professional Involvements
Jean-Philippe has been involved
the Institute of Financial Services Practitioners for a number of years and has
served on a number of committees.
The Committee for Tax and
Non-Regulated Business deals with and discusses all issues of an operational or
fiscal nature which arise with respect to non-regulated business. This involves
ongoing liaison with the respective authorities as well as keeping up with
fiscal developments and their implications for the industry.
The Trusts
Committee is
responsible for the development of the trusts services industry in Malta and the
education of members of the IFSP in that area. It also prepares publications on
relevant materials.
JP has formed part of the
Tax on
Trusts task group focuses on the rules of taxation of trusts and their
development and educates members in that field. The Tax on Trusts Task Group
received the mandate to present and discuss proposals to the VAT and Inland
Revenue departments during the important months of the drafting and
implementation of Malta's Trusts & Trustees Act 2004.
Jean-Philippe currently serves on the
IFSP's Council
and as an executive member of the Malta branch of the Society of Trust & Estate
Practitioners (STEP).
Memberships
Jean-Philippe is a member of the following professional associations and
institutions:
Chamber of Advocates, Valletta, Malta
Institute of Financial Services Practitioners, Malta
International Fiscal Association, Rotterdam, The Netherlands
International Tax Planning Association, Jersey
Malta Institute of Taxation
Society for Trusts & Estate Practitioners (STEP).
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