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Jonathan De Giovanni
Director | Legal and International Tax
WDM International
Audit | Tax | Corporate| Advisory | Residence
Professional Summary
Dr. Jonathan De Giovanni graduated as Doctor of Laws in 2009 defending a thesis entitled ‘Domestic and Treaty based Anti-Abuse Provisions to Combat Tax Treaty Abuse: An Analysis’, while contemporaneously reading for a Master of Arts in Financial Services at the University of Malta. He successfully completed his master’s degree in 2011, graduating with Merit after submitting a thesis regarding the international taxation of investment funds.
Jonathan is currently furthering his studies with the Chartered Institute of Taxation (UK), reading for the Advanced Diploma in International Taxation, currently carrying out research for his thesis in the field of Anti Controlled Foreign Corporation (CFC) legislation, prior to the attainment of this degree.
He is a Council member of the Malta Institute of Taxation, a member of the Maltese Institute of Financial Services Professionals, a member of the International Fiscal Association and a member of the Malta Institute of Management. He currently also lectures the Advanced Taxation Module (P6) to students reading for the ACCA qualification.
Jonathan has delivered various seminars and presentations in relation to international taxation issues and Malta as a tax efficient jurisdiction, to a number of foreign law firms and Maltese governmental entities. He attends regular seminars in relation to topical taxation issues both in Malta and overseas.
Specialities: International corporate tax planning, HNWIs, Aviation, Family Office.
Jonathan is currently furthering his studies with the Chartered Institute of Taxation (UK), reading for the Advanced Diploma in International Taxation, currently carrying out research for his thesis in the field of Anti Controlled Foreign Corporation (CFC) legislation, prior to the attainment of this degree.
He is a Council member of the Malta Institute of Taxation, a member of the Maltese Institute of Financial Services Professionals, a member of the International Fiscal Association and a member of the Malta Institute of Management. He currently also lectures the Advanced Taxation Module (P6) to students reading for the ACCA qualification.
Jonathan has delivered various seminars and presentations in relation to international taxation issues and Malta as a tax efficient jurisdiction, to a number of foreign law firms and Maltese governmental entities. He attends regular seminars in relation to topical taxation issues both in Malta and overseas.
Specialities: International corporate tax planning, HNWIs, Aviation, Family Office.
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Languages
- English
- Italian
- Maltese
Social Media
Experience
WDM International
Director | Legal and International Tax
Audit | Tax | Corporate| Advisory | Residence
2013 - Present
Jonathan joined WDM International, a multidisciplinary audit, tax and advisory firm in 2013, after having worked for five years in a leading Maltese law firm where he held the position of International Tax Manager. He currently holds the position of Head of International Tax and Business Development. To this end he provides direct and international corporate tax advice to a vast array of clients involved in complex cross border operations. In his daily work he is involved in the application and interpretation of double taxation treaties, EU tax law and case law as well as Maltese income tax legislation. His practice also includes providing tax advice to high net worth individuals in relation to immigration and tax issues.
As an Authorised Registered Mandatory (ARM) under Maltese legislation, Jonathan advises clients who are seeking to obtain Maltese residency under different residency programs, both from an immigration and tax perspective. Within this remit he also specialises in providing high net worth individuals with bespoke solutions and pertinent structuring for both their personal and corporate needs.
Jonathan is also heavily involved in Aviation Law, having delivered various high caliber seminars in the field. He also delivers lectures at the University of Malta to law students in relation to the fiscal aspects of aircraft registration. His field of practice included advising clients in relation to aircraft registration, aircraft ownership, financing and leasing.
As an Authorised Registered Mandatory (ARM) under Maltese legislation, Jonathan advises clients who are seeking to obtain Maltese residency under different residency programs, both from an immigration and tax perspective. Within this remit he also specialises in providing high net worth individuals with bespoke solutions and pertinent structuring for both their personal and corporate needs.
Jonathan is also heavily involved in Aviation Law, having delivered various high caliber seminars in the field. He also delivers lectures at the University of Malta to law students in relation to the fiscal aspects of aircraft registration. His field of practice included advising clients in relation to aircraft registration, aircraft ownership, financing and leasing.
EMD (Malta)
Floriana, Malta
Floriana, Malta
Manager, International Tax
Public Accounting Firm - Local
2008 - 2013
Tax Research and Tax Planning
Education
LLB, European Studies 2006
University of Malta - Faculty of Law
Malta, Malta
JD, International Tax Law 2009
University of Malta - Faculty of Law
Malta, Malta
Submitted a Doctoral thesis entitled: ‘Domestic and Treaty Based Anti-Abuse Provisions to Combat Tax Treaty Abuse: An Analysis’
MBA, Financial Services and International Tax Law 2011
University of Malta - Faculty of Law
Malta, Malta
Submitted a thesis for the M.A in Financial Services entitled: ‘The Taxation of Investment Funds in Malta and in Selected European Jurisdictions and the Relevance of Double Taxation Treaties in this Sector.’
Court Admissions
- Court of Appeals
Associations and Societies
- International Fiscal Association