Ms Michelle De Maria – Dip.Tax, BA., LP, LL.M. (Sheffield)

Director, Taxation | Chetcuti Cauchi Advocates

Michelle holds an undergraduate law degree from the University of Malta, a postgraduate one from the University of Sheffield, UK, and a diploma in taxation from the Malta Institute of Taxation. She is a chartered company secretary and an associate with the Institute of Chartered Secretaries and Administrators in the UK.

Michelle is also an active member of the Malta Institute of Taxation, the Malta Institute of Financial Services Practitioners, as well as the International Tax Planning Association. With close to 20 years of experience with Big Four accounting and boutique firms in Malta, Michelle primarily assists on domestic taxation as applicable in an international context, that is the application of double taxation treaties, and a variety of cross-border tax issues. Besides this, her interest and a strong grounding in corporate planning make her particularly well-suited to advise on corporate structures and financial services. This includes tax issues relating to structures such as partnerships, foundations, and trusts.

Practice Groups

· International Tax

· Personal Tax

· Employment Tax

· Corporate Tax

· Property Tax

· Value Added Taxation

Professional Experience

Before joining Chetcuti Cauchi in 2010, Michelle worked with Big Four audit forms and other boutique tax firms in Malta servicing high net worth international client and multi-national companies. Michelle specialised in tax advisory service in relation to the use of Malta companies in international structured, as well as the incorporation and administration of such companies.

Memberships & Affiliations

  • Institute of Financial Services Practitioners, Malta – sits on Tax and Non-Regulated Business sub-committee and Prevention of Money Laundering and Funding of Terrorism sub-committee
  • ITPA – Member
  • ICSA – Associate
  • Malta Institute of Taxation – Member

Education

  • 2008  Diploma in Taxation, Malta Institute of Taxation
  • 2005  Chartered Company Secretary – Institute of Chartered Secretaries and Administrators
  • 1996  LL.M. International and Commercial Law (University of Sheffield, UK) Distinction
  • 1994  B.A., L.P. (University of Malta)

Legal Research

  • Banking Confidentiality
  • International Rules relating to Bills of Lading

Languages

  • Maltese
  • English
  • Italian
  • French
  • Spanish (basic)