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  • Article

    Getting Ready For IFRS 18

    IFRS 18 applies for annual reporting periods beginning on or after 1 January 2027 and will replace IAS 1. Although it does not change recognition and measurement principles, it will significantly affect how financial performance is presented and disclosed.
    MaltaAccounting and Audit
    Grant Thornton Malta
    Grant Thornton Malta
  • Article

    Two Decades In The Making: Malta's Proposed Merger Control Reforms

    On January 15, 2026, the Office for Competition within the Malta Competition and Consumer Affairs Authority launched a long-awaited public consultation on proposed reforms to Malta's merger control regime.
    MaltaAntitrust/Competition Law
    Ganado Advocates
    Ganado Advocates
Article

Business Decisions That Undermine The Compliance Culture – Part 2

When leading a financial services entity, in particular within the company service provision, one needs to be aware of the consequences of business decisions...
MaltaCompliance
Finance Malta
Finance Malta
  • Article

    Directive 93/13/EEC And Mandatory Statutory Or Regulatory Provisions In Consumer Contracts

    On 6 July 2023, the Court of Justice of the European Union ("CJEU"), in delivering a ruling in the case of FS, WU vs. First Bank SA (Case C-593/22)...
    MaltaConsumer Protection
    Ganado Advocates
    Ganado Advocates
  • Article

    Act LX Of 2021 Crystallises Companies Act Amendments Proposed By Bill 233 Of 2021 But Is Not Yet Fully In Force

    The Companies (Amendment) Bill, Bill No. 233 of 2021 (the "Bill") proposed various amendments to the Companies Act, Cap. 386 of the Laws of Malta (the "Companies Act").
    MaltaCorporate/Commercial Law
    Ganado Advocates
    Ganado Advocates
  • Article

    Act LX Of 2021 – Amendments To The Companies Act

    The Companies (Amendment) Act, 2021 [ Act LX of 2021] amending certain aspects of the Companies Act (the "Act").
    MaltaCorporate/Commercial Law
    KPMG Malta
    KPMG Malta
  • Article

    Amendments To The Companies Act, Chapter 386 Of The Laws Of Malta

    Pursuant to Act No. LX of 2021 – Companies (Amendment) Act, 2021, which was enacted on the 26th of October 2021, the Maltese Companies Act ("Act") was amended.
    MaltaCorporate/Commercial Law
    WH Partners
    WH Partners
  • Article

    Amendments To The Companies Act – Act XVIII Of 2024: Reduction Of Share Capital And Share Buybacks

    On the 17th May 2024, Act XVIII of 2024, the Companies (Amendment) Act (the "Amendment Act") was enacted, introducing, as its name implies, a number of amendments...
    MaltaCorporate/Commercial Law
    Camilleri Preziosi
    Camilleri Preziosi
  • Article

    Big Shifts, Small Steps

    Over the past three decades, sustainability reporting has been largely voluntary. KPMG's surveys of sustainability reporting have offered meaningful insights on how to improve levels of disclosure...
    MaltaCorporate/Commercial Law
    KPMG Malta
    KPMG Malta
  • Article

    COVID-19 And Directors' Obligations

    COVID-19 has created chaos across the board. Everyone has had to learn how to adapt in the circumstances and this has presented a number of challenges.
    MaltaCorporate/Commercial Law
    Mifsud & Mifsud Advocates
    Mifsud & Mifsud Advocates
  • Article

    CSDDD – Whatever Happened To Article 25?

    Many will have heard of the relatively recent adoption of the Corporate Sustainability Due Diligence Directive (CSDDD or CS3D) by the European Parliament back in April 2024. Indeed, after much political haggling...
    MaltaCorporate/Commercial Law
    Ganado Advocates
    Ganado Advocates
  • Article

    CSP Reform: A Quick Reference Guide – Part 2

    In Part 1 we walked you through the revised scope of applicability of the Company Services Providers Act, Chapter 529 of the Laws of Malta 2020 (as amended, the "CSP Act") following the amendments...
    MaltaCorporate/Commercial Law
    Ganado Advocates
    Ganado Advocates
  • Article

    Duties Of Directors Of Financially Distressed Companies

    Professor Andrew Muscat, who heads the Corporate Law Department at the Firm, has published a series of articles in the Times of Malta dealing with the duties and liabilities of directors of a company experiencing financial difficulties.
    MaltaCorporate/Commercial Law
    Mamo TCV Advocates
    Mamo TCV Advocates
  • Article

    Employee Share Schemes

    Employee share schemes have not been as widely used in Malta as they have in some of our European neighbours. However, in general, companies use employee share schemes to attract,
    MaltaCorporate/Commercial Law
    Mamo TCV Advocates
    Mamo TCV Advocates
  • Article

    GRC In Malta: The Role Of Regulatory Governance Codes In Strengthening Governance Structures Of Regulated Entities

    Corporate governance may be broadly defined as the system of rules, practices and processes which determine the manner in which a company is directed or controlled.
    MaltaCorporate/Commercial Law
    Finance Malta
    Finance Malta
  • Article

    GRC In Malta: The Role Of Regulatory Governance Codes In Strengthening Governance Structures Of Regulated Entities

    Corporate governance may be broadly defined as the system of rules, practices and processes which determine the manner in which a company is directed or controlled.
    MaltaCorporate/Commercial Law
    Ganado Advocates
    Ganado Advocates
  • Article

    Industries Must Collaborate To Attract Business To Malta

    "The situation with COVID-19 is an ever-changing one, making it hard to gauge the impact on the world and local economy, but also presents a real challenge in identifying solutions which address...
    MaltaCorporate/Commercial Law
    Ganado Advocates
    Ganado Advocates
  • Article

    Malta Launches The ‘Malta Business Wallet’ App To Streamline Corporate Due Diligence

    The Malta Business Wallet allows business owners to securely store, manage and share verified corporate and personal information with regulators and service providers. By introducing a “once only” approach to due diligence, the platform aims to reduce duplicate documentation, improve compliance and make doing business in Malta faster and more efficient.
    MaltaCorporate/Commercial Law
    The Sovereign Group
    The Sovereign Group
  • Article

    Malta: Licenses for Remote and Online Gaming

    Malta has recently introduced regulations for the licensing of gaming companies running remote or online gambling operations. The licensing procedure is not expensive and coupled with the favourable taxation, this explains why major European gaming operators have moved their operations to Malta in recent months.</P> Malta is a member of the European Union since May 2004 and licences issued by the Malta Lotteries and Gaming Authority are valid and recognized throughout the 25 member states of t
    MaltaCorporate/Commercial Law
    Griscti & Chetcuti Advocates, Malta
    Griscti & Chetcuti Advocates, Malta
  • Article

    Operazioni Di Back Office

    I benefici e gli incentivi fiscali disponibili per le organizzazioni che avviano attività commerciali nel settore delle operazioni di back office sono stati di grande successo nell’attirare tali attività a Malta.
    MaltaCorporate/Commercial Law
    EMD Advocates
    EMD Advocates
  • Showing 641–660 of 1449 results

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