Joselyn Teuma
Joselyn is a Senior Associate in the tax advisory practice at WH Partners. She advises clients on a broad range of domestic and international tax matters, with a particular focus on international tax and VAT planning, corporate structuring and restructuring, private client work, and tax due diligence in mergers and acquisitions.
Joselyn is an active member of the Malta Institute of Taxation (MIT) and forms part of the MIT indirect Tax Committee. She is also a member of the International Associate of Young Lawyers (AIJA) and has recently chaired a panel at an AIJA conference on tax, restructuring and insolvency.
Joselyn graduated with a Bachelor of Laws (Honours) and a Master of Advocacy from the University of Malta. She has also achieved the Advanced Diploma in International Taxation (ADIT) offered globally by the UK-based Chartered Institute of Taxation, with particular focus on EU VAT.
Joselyn Teuma specialises in
Latest Contributions
Malta’s New VAT Framework for Online Betting and Online Live Events – Two New Guidelines Issued Today
These Guidelines clarify which gambling and betting products qualify as (i) electronically supplied services (ESS) and (ii) streamed and virtual activities. This classification is important as in both instances VAT, if applicable,…
Malta’s Gambling VAT Exemption: The First Guidelines Are Here
The Legal Anchor Following the publication of Legal Notice 86 of 2026 which we wrote about last week, the MTCA have issued these Guidelines in conformity with Article 75(2) of the VAT…
New VAT Rules on Gambling and Betting Activities Effective 1 October 2026
Background Currently, Item 9 of Part Two of the Fifth Schedule, read together with the Guidelines on the VAT Treatment of Gambling and Betting Activities, provides a broad exemption under which various…
Casino de Spa SA: The Future of VAT on Gambling Services
In accordance with Article 135(1)(i) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (the “VAT Directive”), betting, lotteries and other games of chance or…