Insights

Enterprise and self-employed individuals may avail themselves of the Micro Invest Scheme, with the primary deadlines as follows:

The Arm’s Length Principle (ALP) is the foundation of international transfer pricing rules, as set out in the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. It ensures that transactions between associated enterprises are priced as if they were conducted between independent entities under comparable circumstances. This principle prevents profit shifting and tax base erosion by aligning taxable profits with economic activity and value cr

In any business, the relationship between shareholders and the company is more than just financial—it’s structural. Shareholders influence key decisions, help shape corporate strategy, and play a vital role in holding management accountable.

The IASB has introduced IFRS 18, ‘Presentation and Disclosure in Financial Statements’, a new standard replacing IAS 1.  While IFRS 18 retains many of IAS 1’s principles with minor adjustments, it does not impact the recognition or measurement of financial statement items. However, it may change how entities report their operating profit or loss.

Malta, as a member state of the Partial attribution is a method used by businesses to figure out how much VAT (Value Added Tax) they can get back when they buy things for their company.

Management accounts play a pivotal role in the strategic decision-making process for businesses. These accounts provide vital insights into a company's financial health, helping managers to make informed decisions. However, simply generating management accounts is not enough. Understanding the key factors that influence them and developing strategies that optimise business operations is crucial for maximising profitability and efficiency.

The Government of Malta, through Fondi.eu, has introduced three new grant schemes aimed at supporting businesses in their digital transformation and operational expansion. These initiatives—Digitalise Your SME, Digitalise Your Large Business, and SME Enhance—offer non-repayable grants to businesses looking to innovate, improve efficiency, and enhance competitiveness in the digital economy, and supports digital solutions that drive business growth, transformation and resilienc

Malta, as a member state of the European Union, has established specific requirements for foreign nationals seeking employment.

In an era of increased regulatory scrutiny and transparency, substance has become a critical factor in corporate structuring and tax plannin

We are delighted to announce that The Micro Invest scheme has been reopened for 2025.

Environmental, Social, and Governance (ESG) principles are shaping the global business landscape.

The rise of Environmental, Social, and Governance (ESG) criteria has reshaped how businesses operate.

Artificial Intelligence (AI) is reshaping how businesses operate across the globe.