CSP Rulebook Update
On the 23rd of January 2024, the Malta Financial Services Authority (the “MFSA”) released a circular,
AG Szpunar opines on the procedural limitations to the Single Economic Entity Doctrine
On 11 January 2024, in ‘AB Volvo v Transsaqui SL’, AG Szpunar handed down his opinion (“AG Szpunar’s Opinion”) on the applicability (or rather the lack thereof) of the single economic entity doctrine in relation to procedural matters.
Approved Amendments to ITA to Prevent Leakage of National Core Technology and Trends for Future Amendments
The Ministry of Trade, Industry and Energy (the “MOTIE”) announced proposed amendments to the Act on Prevention of Divulgence and Protection of Industrial Technology (the “Industrial Technology Protection Act” or “ITA”) in the second quarter of last year,
New Subcontract Price Linkage System Takes Effect
A new price linkage system was introduced through amendments to the Enforcement Decrees to the Fair Transactions in Subcontracting Act (the “FTSA”) and the Act on the Promotion of Mutually Beneficial Cooperation Between Large Enterprises and Small and Medium Enterprises (the “Mutual Growth Act”),
Recent Updates on Financial Authorities’ Short Sale Regulations
The Financial Services Commission (the “FSC”) resolved that all short sale transactions be banned from November 6, 2023 to the end of June 2024.
From Intern to Advocate: Meet Chris Grech
Chris Grech started his journey with Ganado Advocates as an Intern in the summer of 2018 as part of Ganado Advocates’ summer internship programme.
Possible Repercussions Of Retaining An Illegal Immigration Consultant: Lesson from The Kaur Case
During the boom of immigration trends over the past years, you may have heard a few stories about people losing money by hiring illegal consultants.
Korea-Taiwan Double Taxation Avoidance Arrangement Comes into Force
The Implementation Act of the Arrangement between Korea and Taiwan for the Avoidance of Double Taxation and Prevention of Fiscal Evasion with Respect to Taxes on Income (the Korea-Taiwan Tax Arrangement) officially took effect on December 26, 2023, following endorsement by the National Assembly.
Enactment of the Carbon Dioxide Capture, Utilization and Storage Act (CCUS Act)
The “Carbon Dioxide Capture, Usage and Storage Act” (the “CCUS Act”) proposal has been passed at a plenary session of the National Assembly on January 9, 2024 and is scheduled to come into effect one year after its promulgation.
Strategic Considerations for Korean Investors: Leveraging the Special Tax Provision for Foreign Pass-Through Entities
It has been a year since the introduction of the special tax provision that enables taxpayers to treat foreign pass-through entities,