Sarah Rausi graduated as Doctor of Laws from the Faculty of Laws, University of Malta in 2009. Admitted to the bar in 2010, she has practised in various areas and received exposure to diverse sectors of the law. She has successfully completed all study-units for the Masters in Financial Services and has also obtained the Malta Institute of Taxation Diploma in Taxation.

 

Soon after completing her law degree, she has practised in civil and family law sectors as well and also completed a traineeship period with one of the Big Four firms. In 2011 she joined ‘Fenech and Fenech Advocates’ with her main areas of practice being tax and other related matters including corporate tax, indirect tax, personal tax, international tax planning and tax litigation, as well as financial services.

 

She has written a number of articles on the direct and indirect taxation topics which have been published in international journals as well as local journals and newspapers.

 

Sarah Rausi advises on financial services, M&As, group restructuring, domestic and international taxation, tax efficient cross-border structures, and on personal tax and private wealth issues.

Education

2013 – Diploma in Taxation, Malta Institute of Taxation, Malta

2009 – LL.D. Degree, University of Malta. Thesis: “Tax Sovereignty – The Extent of its Consequential Surrender to European Community Jurisdiction”

2008 – Erasmus Programme, Universita’ degli Studi, Perugia, Italy

2007 – Diploma of Notary Public, University of Malta

2006 – Summa cum laude Bachelor of Laws Degree with European Studies as a subsidiary area, University of Malta

Memberships & Involvements

Chamber of Advocates – Member

Malta Institute of Taxation – Member

Malta Institute of Management – Member

Speaking Engagements
  • The Investigative Powers of the Commissioner, 13th October 2015
  • Training Sessions for Dhalia real estate agents, Malta Residency Programmes, 23rd September 2015, 7th October 2015, 14th October
  • Employment Law Conference, Foreign Employees, 12th May 2015
  • Tax Dispute Proceedings, 28th April 2015
  • Tax Evasion, 4th December 2014
  • Tax Highlights 2014, Recent tax cases 2014, 4th November 2014
  • The Baker & Mc Kenzie’s 19th International Wealth Management Training Programme, in Lausanne, Switzerland, 20th and 21st March 2014
  • The Commissioner’s Investigative Powers, 21st November 2013
  • Seminar for Club Officials on VAT and Tax Related Matters, Aquatic Sports Association, 15th June 2013
  • Anti-Avoidance Provisions, 11th June 2013
  • The Powers of the Commissioner for Revenue, 30th May 2013
Articles & Publications
  • The Times of Malta, Business Section, 18th April 2015, Regularising rental income tax position
  • The Times of Malta Business Section, 31st October 2014, Investment Registration Scheme Extension
  • The Times of Malta Business Section, 27th August 2014, Regularising investments with the Inland Revenue
  • The Times of Malta Business Section ,2nd March 2014, In the interest of taxpayers
  • HFMWeek, Malta 2014, 26th February 2014, Keeping it Lite
  • The Times of Malta Business Section, 15th November 2012, Vetting VAT action in court
  • Id-Dritt Vol XXIII, To be personally liable? No (tax) question about it!
  • The Times of Malta Business Section, 25th October 2012, Improving International Tax Cooperation, Action
  • Terralex Connections, 25th September 2012, Seeking to Improve International Tax Co-Operation
  • The Times of Malta Business Section, To be prescribed or not to be prescribed. That is the (tax) question