Insights

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.

Accounting has recently undergone a major transformation, the digital transformation. Once known for paper ledgers, spreadsheets, and manual processes, the field is now embracing automation, artificial intelligence, and real-time data tools. This is not just changing how accountants work, it's reshaping how businesses operate and make financial decisions.

In a recent address to Parliament, Finance Minister Clyde Caruana announced a significant crackdown on tax evasion in Malta. Backed by new legislation and enhanced enforcement tools, the government is taking an uncompromising stance on non-compliance, with Caruana warning that the government will come down on tax evaders “like a ton of bricks.”

Understanding the distinction between capital allowances and accounting depreciation is crucial, as it directly impacts tax planning, financial reporting, and decision-making. Whilst depreciation affects company profits, capital allowances impact a company’s tax liability. 

Malta, a small Mediterranean island nation, offers a competitive personal tax regime designed to attract both residents and foreign investors. With its strategic location, favourable climate, and English-speaking environment, Malta has become an increasingly popular destination for expatriates and digital nomads. Understanding how the personal tax system works is essential for anyone considering working, living, or investing in the country.

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.

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.

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.

Let’s be honest—there’s a lot of uncertainty surrounding ESG (Environmental, Social, and Governance) reporting right now. Regulations are ev

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

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