Carmel Formosa

Dr Said Formosa is a graduate of the University of Malta, and has worked with a number of public and private entities in Malta and abroad. Since 2008 she has delivered lectures in international taxation, VAT and financial accounting. In 2015 she obtained her PhD (distinction) in International Business Taxation (DIBT) from the Vienna University of Economics and Business (Wirtschaftsuniversität Wien). The DIBT course has provided Dr Said Formosa with an interdisciplinary background in business taxation including a sound knowledge of public finance, international tax law, economics, and cross-border tax management. She has also a background in economic psychology, history, political science, ethics, and legal philosophy as well as organizational behaviour and decision-making. Dr Said Formosa holds an Honours degree in Accountancy, a Master of Arts in Financial Services, and an Advanced Diploma in International Taxation from the Chartered Institute of Taxation (UK), and a Value Added Tax Compliance Diploma from the Institute of Indirect Taxation (UK).

From 2001 to 2007 she worked with the Tax Compliance Unit in Malta undertaking tax audits both relating to direct and indirect taxation of companies operating in Malta. During this period she participated in a number of EU funded training programmes focusing on taxation and auditing with particular focus on EU legislation and audit procedures. She has also worked with several financial service providers providing tax assistance on tax treaty interpretation and the application of Malta's tax regulatory system related to companies seeking to operate in or through Malta.

Dr Said Formosa has undertaken research stays at the Centre for Business Taxation, Said Business School, University of Oxford and the Max Planck Institute for Tax Law and Public Finance in Munich. She has presented her research at a number of international conferences and workshops. Having an interdisciplinary background, Dr Said Formosa uses both qualitative and quantitative research methods in her research and has interests in both local and international taxation. Dr Said Formosa is a member of the Institute of Financial Services Practitioners, the Malta Institute of Taxation and the Malta Institute of Accountants.

Research interests

International Taxation Tax Compliance Tax Administration Taxpayer Behaviour SMEs Value Added Taxation Financial Transaction Tax