Insights

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.

On 4th August 2025, the European Supervisory Authorities (ESAs) published JC 2023 18, a fully consolidated Q&A on the Sustainable Finance Disclosure Regulation (SFDR) and its Delegated Regulation. Bringing together over 80 Q&As from both the European Commission and the ESAs, the document clarifies long-standing grey areas and sets a stricter tone on data, definitions, and disclosures.

Internal controls are essential for organizations to manage risks, safeguard assets, and ensure accurate financial reporting while maintaining compliance with applicable laws and regulations. They consist of policies, procedures, and practices implemented across the business to achieve these goals.

Money laundering is the process of hiding the origin of illegally gained money by passing it through legitimate financial transactions, making the proceeds look legitimate.

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.

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