Dr. Jonathan De Giovanni

Partner | Legal and International Tax at WDM International Malta

About Jonathan

Dr. Jonathan De Giovanni is a Partner at WDM International, a multidisciplinary legal, tax and advisory firm based in Malta (Europe). He is the Partner responsible for WDM Lex Advisory, the firm’s Legal and International Tax Practice. Jonathan graduated as Doctor of Laws in 2009 from the University of Malta 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 with the same University, graduating magna cum laude after submitting a thesis regarding the international taxation of investment funds including an analysis of the UCITS IV Directive and tax implications related thereto.


Areas of practice

  • Tax Planning
  • Corporate Law
  • Tax Law
  • Fiduciary and Trustee
  • Audit and Accounting
  • Wealth Management
  • Company Formation

Specialization

International, European and Maltese Tax law, Investment Services Legislation, High Net Worth Individuals' Immigration and Residence planning, Financial Services legislation with a particular emphasis on funds and investment services as well as aviation law.

I am interested in the following jurisdictions

  • Australia
  • Austria
  • Belize
  • Belgium
  • Brazil
  • Bulgaria
  • Canada
  • British Virgin Islands
  • Ukraine
  • United Arab Emirates
  • United Kingdom
  • United States Minor Outlying Islands
  • Turkey
  • Tunisia
  • Sweden
  • Thailand
  • Slovakia
  • Slovenia
  • South Africa
  • South Sudan, Republic of
  • Spain
  • San Marino
  • Singapore
  • Saint Vincent and the Grenadines
  • Netherlands
  • Netherlands Antilles
  • Mexico
  • Monaco
  • Malta
  • Luxembourg
  • Latvia
  • Ireland
  • Italy
  • India
  • Gibraltar
  • Greece
  • France
  • Finland
  • Czech Republic
  • Denmark
  • Cyprus
  • Curacao

I can help with

• Local and International Tax Consultancy
• Corporate and Commercial Law
• Regulated Industry Solutions
• Residence Planning and Relocation
• Shipping and Aviation
• Gaming

Dr. Jonathan De Giovanni is a Partner of WDM Lex Advisory, the legal services arm of WDM International.

Heading the Legal and International Tax Department of the firm his duties include providing direct and international corporate tax advice to a vast array of clients such as gaming and financial services operators, trading, financing and holding companies. This involves the application and interpretation of double taxation treaties, EU tax law and case law as well as Maltese income tax legislation.

Jonathan has also provided legal advice to financial services operators, wishing to passport their rights, re-domicile or set up their operations in Malta, particularly focused on retail and professional investor funds and investment services. To this end he assists clients through the entire licensing process and with the drafting of pertinent documentation in relation thereto.

Dr. Jonathan De Giovanni has been approved as an accredited person by Identity Malta, the Agency responsible for Malta’s Citizenship by Investment Programme (IIP).

Jonathan is also a Director at WDM Trustees.

Education / Training

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 Tax and Unregulated Business Sub Committee of the Malta Institute of Financial Services Practitioners, 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.

Experience

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 Director of Legal and International Tax. 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 and an Accredited person to submit applications of for the Maltese Citizenship by Investment programme, the Individual Investor Programme, 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 requirements.

Jonathan has also provided legal advice to financial services operators, wishing to passport their rights, re-domicile or set up their operations in Malta, particularly focused on retail and professional investor funds and investment services. To this end he assists clients through the entire licensing process and with the drafting of pertinent documentation in relation thereto.

He is also heavily involved in Aviation Law, having delivered various high calibre 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 includes advising clients in relation to aircraft registration and structures involving aircraft ownership, financing and leasing.

Languages

  • English - United Kingdom
  • Italian - Italy