STEPHEN BALZAN is the tax partner of ACT, heading the International Tax and Corporate Departments of the firm. ACT is a multi-disciplinary firm providing tax, advisory and corporate services. Stephen holds a first degree in Accounting and is a member of the Malta Institute of Taxation (MIT), the Malta Institute of Accountants (MIA), the Institute of Financial Services Practitioners (IFSP), The International Tax Planning Association (ITPA), STEP and the International Fiscal Association (IFA). He was actively involved in various committees in the fields of taxation and he has on a number of occasions lectured on topics related to international tax, both in Malta and overseas. Stephen continues to give various lectures and presentations and is the author of various articles on taxation. Stephen has extensive experience in advising clients in the set-up of complex cross-border structures through the use of Maltese limited liability companies. Main areas of interest include tax and international tax planning, capital gains and business development. Apart from his experience in international tax matters, including tax planning, treaty interpretation and advice, he also has a great deal of knowledge on corporate matters, company law, management, and administration. He specialises in treaty planning, holding companies and treasury and finance operations.