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Geraldine Schembri

Partner at EMCS Ltd

Office:

Centris Business Gateway II, Level 4
Triq is-Salib tal-Imriehel Zone 3
Central Business District, Birkirkara
CBD3020
Malta

About Geraldine

Geraldine Schembri is an accountant by profession and has spent most of her working life in taxation and international business structuring and she is the partner responsible for the international business team within EMCS.  Her more recent work includes advising businesses involved in fintech and digital assets.

She started her career with Grant Thornton Malta where she covered various aspects of taxation both on the direct and indirect front, eventually setting up the international business arm of EMCS in 1999.  She also held the post of a tax partner for two years in Grant Thornton until the earlier part of this year.

Geraldine has throughout the years been involved in various tax committees and contributed articles and is currently the Vice President of the Malta Institute of Taxation and represents the same institute in the direct tax committee of the CFE-Tax Advisors where she currently heads working groups on CCCTB and Digital Taxation.

Specialisations

Private Client Wealth Management Company Structuring International Taxation

Geraldine's Articles

Creating, Valuing and Financing Tax Efficient Intellectual Property Structures

The following summary of the Malta Discussion Group meeting highlights the impact of intellectual property on the value of companies and the tax efficient structures that can maximise its exploitation.[...]
Date: 13 Feb 2017
Jurisdiction:
Subjects: Intellectual PropertyIP Box RegimeIntellectual Property

Taxation of domestic profits - Individuals - Individual Investor Programme - Malta

[...]
Date: 22 Oct 2014
Jurisdiction: Malta
Subjects: Personal taxationPersonal taxation

Spinning a Worldwide Web - Malta Extends its Treaty Network

As Malta strives to enhance the growth of international trade, particularly its flourishing financial services sector, it remains one of the more interesting jurisdictions to watch.[...]
Date: 25 Feb 2014
Jurisdiction: Malta
Subjects: Double taxation

Intellectual Property Incentives in Malta

In recent years, many jurisdictions, including Malta, have created tax incentives in order to encourage the owners of intellectual property rights to set up structures and locate their assets within their territory. This article takes a look at the options to consider when[...]
Date: 10 Dec 2013
Jurisdiction: Malta
Subjects: Corporate structuring and taxation

Taxation of foreign source profits - Malta

[...]
Date: 04 Jul 2013
Jurisdiction: Malta
Subjects: Corporate structuring and taxation

Taxation of distribution of profits to non-residents - Malta

[...]
Date: 04 Jul 2013
Jurisdiction: Malta
Subjects: Corporate structuring and taxationCorporate structuring and taxation

Legislation against offshore tax planning - Malta

[...]
Date: 04 Jul 2013
Jurisdiction: Malta
Subjects: Corporate structuring and taxationGeneral principlesGeneral principles

Taxation of domestic profits - Companies - Deductions allowed - Malta

[...]
Date: 04 Jul 2013
Jurisdiction: Malta
Subjects: Corporate structuring and taxation

Taxation of domestic profits - Companies - Full imputation system - Malta

[...]
Date: 04 Jul 2013
Jurisdiction: Malta
Subjects: Corporate structuring and taxation

Taxation of domestic profits - Companies - Shipping companies - Malta

[...]
Date: 04 Jul 2013
Jurisdiction: Malta
Subjects: Corporate structuring and taxation

Taxation of foreign source profits - Non-treaty double tax relief - Malta

[...]
Date: 04 Jul 2013
Jurisdiction: Malta
Subjects: Corporate structuring and taxation

Taxation of domestic profits - Companies - Tax accounting - Malta

[...]
Date: 04 Jul 2013
Jurisdiction: Malta
Subjects: Corporate structuring and taxation

Taxation of domestic profits - Companies - Stamp duty - Malta

[...]
Date: 04 Jul 2013
Jurisdiction: Malta
Subjects: Indirect taxation

Taxation of domestic profits - Companies - Corporate tax - Malta

[...]
Date: 04 Jul 2013
Jurisdiction: Malta
Subjects: Corporate structuring and taxation

Taxation of domestic profits - Companies - Malta

[...]
Date: 04 Jul 2013
Jurisdiction: Malta
Subjects: Corporate structuring and taxationCorporate structuring and taxation

Taxation of domestic profits - Foundations - Malta

[...]
Date: 04 Jul 2013
Jurisdiction: Malta
Subjects: Corporate structuring and taxationGeneral principles

Taxation of foreign source profits - Treaty relief - Malta

[...]
Date: 04 Jul 2013
Jurisdiction: Malta
Subjects: Double taxationCorporate structuring and taxation

Taxation of domestic profits - Partnerships - Malta

[...]
Date: 04 Jul 2013
Jurisdiction: Malta
Subjects: Personal taxation

Taxation of domestic profits - Trusts - Malta

[...]
Date: 04 Jul 2013
Jurisdiction: Malta
Subjects: Trusts and similar entities

Taxation of foreign source profits - Double tax treaty withholding tax reductions - Malta

[...]
Date: 04 Jul 2013
Jurisdiction: Malta
Subjects: Double taxationDouble taxationDouble taxationCorporate structuring and taxation

Taxation of domestic profits - Real estate - Malta

[...]
Date: 04 Jul 2013
Jurisdiction: Malta
Subjects: Real estate

Taxation of domestic profits - Individuals - Capital gains tax - Malta

[...]
Date: 04 Jul 2013
Jurisdiction: Malta
Subjects: Personal taxation

Taxation of foreign source profits - Participation exemption - Malta

[...]
Date: 04 Jul 2013
Jurisdiction: Malta
Subjects: Corporate structuring and taxationCorporate structuring and taxation

Taxation of domestic profits - Individuals - Temporary residents - Malta

[...]
Date: 04 Jul 2013
Jurisdiction: Malta
Subjects: Personal taxation

Taxation of domestic profits - Individuals - Income paid to certain expatriate employees and service providers - Malta

[...]
Date: 04 Jul 2013
Jurisdiction: Malta
Subjects: Personal taxation

Taxation of domestic profits - Individuals - Social security contributions - Malta

[...]
Date: 04 Jul 2013
Jurisdiction: Malta
Subjects: General principles

Taxation of domestic profits - Individuals - Changing one’s residence or domicile to Malta

[...]
Date: 04 Jul 2013
Jurisdiction: Malta
Subjects: Personal taxation

Country overview - Malta

[...]
Date: 04 Jul 2013
Jurisdiction: Malta
Subjects: General principles

Taxation of domestic profits - Individuals - Non-resident individuals - Income arising in Malta

[...]
Date: 04 Jul 2013
Jurisdiction: Malta
Subjects: Personal taxation

Taxation of domestic profits - Individuals - Resident and non-domiciled individuals - Malta

[...]
Date: 04 Jul 2013
Jurisdiction: Malta
Subjects: Personal taxationPersonal taxation

Taxation of domestic profits - Individuals - Malta

[...]
Date: 04 Jul 2013
Jurisdiction: Malta
Subjects: Personal taxationPersonal taxation