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Legal notice LN32 of 2024 entitled ‘The European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups Regulations 2024.

How BDO Technology Helps You Unlock the Power of Digital Transformation...

The European Union's Artificial Intelligence Act (AI Act) carries significant implications for General-Purpose AI (GPAI) models.

In its judgment delivered on the 8 November 2021, in the names of Air X Charter Limited and Air X Aircraft Finance I Limited vs. (1) Firm Mamo TCV Advocates as Deputy Curators acting on behalf of Avmax

In Maltese corporate law, the notion of pledging over shares refers to the conferring upon the pledgee (the creditor) the right to obtain payment out of the shares with privilege over other creditors.

Continuation of companies in another jurisdiction is often sought by investors, seeking to move their companies to other jurisdictions, however, numerous jurisdictions have various exit...

A cell company is always be deemed to be a single legal person and the creation of a cell by a cell company does not create.

High-net-worth individuals and family offices are increasingly turning to Maltese personal investment companies to consolidate diverse portfolios spanning traditional assets, real estate, and digital holdings. This article explores how Malta's EU membership, extensive tax treaty network, and robust legal framework make it an attractive jurisdiction for structuring private wealth through corporate vehicles that offer enhanced governance, tax optimization, and simplified administration.

The Malta Financial Services Authority has launched consultations on tokenisation and DeFi regulation, presenting a critical opportunity for Malta to reclaim its position as Europe's digital assets leader. WH Partners' formal responses outline strategic recommendations for real estate tokenisation pilots and practical DeFi frameworks that could set EU-wide standards before Brussels acts.

A series of emergency measures were announced by the European Commission ("EC") in coordination with the European Parliament, Council and the European Central Bank to cater for the Covid-19 pandemic,

European Union Member States faced a 31st January 2023 deadline by when they needed to transpose the provisions of Directive (EU) 2017/1132 (the "Mobility Directive") within their respective national law.

On the 29 October 2021, the European Securities and Markets Authority ("ESMA") issued its annual public statement outlining the common enforcement priorities relating to the 2021 Annual Financial Reports...

Following the failure of the European Council to reach an agreement on the final draft of the EU's proposed Corporate Sustainability Due Diligence Directive...

For many Maltese shoppers, the digital retailer SHEIN (hereinafter referred to as ‘the Company') has evolved from an online novelty into a household staple.

On 8 February 2024, the Court of Justice of the European Union ("CJEU"), in delivering a preliminary ruling in the name of Inkreal s.r.o. v. Dúha reality s.r.o. (C-566/22)...

Malta's Stock Exchange has long been shaped by conservative investment patterns, but new technologies and regulatory reforms could help shift its focus toward equity and tokenised listings.

The European Commission has published new delegated regulations amending the EU prospectus disclosure regime, introducing streamlined content requirements and standardized formats for various categories of prospectuses. These reforms, part of the broader EU Listing Act package, aim to reduce regulatory burdens for issuers while maintaining investor protection, with key changes including reduced historical financial information requirements and simplified disclosure obligations.

The European banking sector is increasingly turning its attention to simplification, driven by the need to reduce unnecessary regulatory complexity, improve supervisory efficiency and strengthen the competitiveness of EU banks. This article examines the European debate on simplification and proportionality and how a streamlined framework reduces unnecessary complexity while preserving financial stability.