627 results found

A ‘blockchain' is a system which can record transactions between two parties in an efficient, verifiable, and permanent way, where transactions made in a cryptocurrency are recorded and maintained...

These guidelines, issued under article 96(2) of the Income Tax Act, set out the CfR position on the income tax treatment of transactions involving the use of DLT assets specifically for income tax purposes.

Recently, Lithuania tightened its regulations pertaining to businesses that deal in cryptocurrency assets. To address issues like money laundering and fraud within the cryptocurrency sector...

Issue no.7 (September 2019) of the Banking & Fintech Newsletter is now available.

The European Union (EU) has achieved a preliminary consensus between the Council and Parliament on crucial elements of the anti-money laundering (AML) package.

Nium's Global Head of Card Business, Mark Anthony Spiteri, explains how the company became a global leader in real-time payments, able to move money in over 100 currencies to over 190 countries.

There has been a lot of hype over the last years to attract new types of businesses to Malta such as the FinTech...

On October 23, Smile-Expo organised the second Blockchain & Bitcoin Conference Malta, celebrating the 50th event of the company's blockchain series, which was visited by the CEO of the Malta Digital Innovation Authority...

The interplay between data protection and blockchain is not a novel concern. We have previously explored how the immutable and decentralised nature of most distributed ledger technologies...

In this article, Max Frilot outlines crypto regulation in offshore jurisdictions. Specifically, in the Seychelles, the British Virgin Islands (BVI), and the Cayman Islands.

The European Banking Authority (EBA) has published new draft Regulatory Technical Standards (RTS) that define the conditions under which crypto-asset service providers (CASPs) are required to appoint a central contact point (CCP).

The European Supervisory Authorities (ESAs) have recently issued guidelines on the standardised test for the classification of crypto-assets under MiCAR, while ESMA...

Blockchain technology has developed and matured during the last five years and is continuing to develop to extend beyond cryptocurrency applications, which today still remains one of the largest and widely recognised application of blockchain.

As Malta stands on the brink of a new era, the transition from the 5% corporate tax regime is both a challenge and an opportunity. In this transformative moment...

On 4 July 2018, Malta officially passed three bills into law which establishes it as one of the first countries to enact a regulatory framework for blockchain technologies and cryptocurrency.

On 11th March 2025 the Malta Financial Services Authority (the "MFSA") issued a circular announcing the publication of the Markets in Crypto-Assets Rulebook (the "MiCA Rulebook")...

The MFSA has launched the MFSA FinTech Regulatory Sandbox (‘the Sandbox') during a press conference held on the 22nd of July 2020.