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Insights
Stay ahead of the curve with our insights page, your go-to source for the latest industry insights and updates. Follow our blog for a curated collection of articles that delve into the trends shaping our industry landscape.
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Going into 2026, what are the key elements to focus on from a business perspective?
As 2026 approaches, businesses are entering a period defined by rapid change, shifting regulatory expectations, and a maturing digital landscape that continues to reshape how organisations operate. The economic environment across Europe remains stable but cautious, with inflation easing yet cost pressures remaining present in many sectors. Companies entering 2026 must position themselves with a forward-looking approach that balances operational efficiency, sustainability, dig
Dec 22 min read
ECJ C-436/24 (Lyko Operations) – Questions – Interpreting VAT Directive: Loyalty Points as Vouchers.
On 11th September 2025, the AG issued its opinion on VAT cases that could have had an impact on how point systems (used a lot by supermarkets) are presently treated for VAT purposes:
Sep 121 min read
New Labour Migration Policy in Malta – Key Changes from 1st August 2025
In January 2025, the Maltese government published a revised Labour Migration Policy aimed at better aligning Malta’s economic priorities with its workforce requirements.
Aug 132 min read
Major VAT Changes for SMEs in Malta – Effective 2025
The Maltese government has announced significant changes to the Value Added Tax (VAT) system for small and medium enterprises (SMEs), set to
Apr 93 min read
ESG – The Way Forward
Let’s be honest—there’s a lot of uncertainty surrounding ESG (Environmental, Social, and Governance) reporting right now. Regulations are ev
Mar 182 min read
The Importance of Substance in Today’s Context: Understanding the Need for Substance
In an era of increased regulatory scrutiny and transparency, substance has become a critical factor in corporate structuring and tax plannin
Mar 53 min read
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