1,449 results found

The law makes a difference between endorsed bills of exchange and those which are not endorsed. This was held in a judgement delivered by Mr Justice Robert Mangion on 1 September 2020 in...

On 31 March 2020, the European Securities and Markets Authority ("ESMA") issued a public statement clarifying issues regarding the publication...

With the introduction of the Final Income Tax Without Imputation (FITWI) Regulations through Legal Notice 188 of 2025, Maltese companies can elect to apply a 15% final tax rate on chargeable income, instead of operating under the full imputation system.

How wide is the net cast by the revamped Company Service Provider (CSP) regime? A two-part look into what it is to be a person "operating in or from Malta" who acts or is "holding oneself out" as acting as a CSP "by way of business".

Most likely, we have all faced accessibility issues, or we might know someone who has. For instance, might have had trouble accessing a website because the browser or device was not compatible...

We are pleased to share the first edition of our Legal & Regulatory Updates for 2026, bringing together practical legal insight on key developments shaping Malta’s legal and business landscape.

In the last quarter of 2024, the mergers and acquisitions landscape appeared poised for robust recovery, buoyed by a surge in CEO confidence reaching unprecedented levels.

MZ Corporate Broking was set up by MZ Investment Services Ltd in 2019 and is already the largest player on the market. Financial analyst for capital markets and investments...

On the 3rd April of 2017, the European Council formally adopted the new Shareholder's Rights Directive, which is a revision of Directive 2007/36/EC as regards the encouragement of long-term shareholder...

On the 5th October 2020 a guidance document on the Register of Beneficial Owners of Commercial Partnerships was issued by the Malta Business Registry, so as to provide general information and guidance

On the 8 December 2022, the Court of Justice of the European Union ("CJEU"), in delivering a ruling in the case of Orde van Vlaamse Balies, IG, Belgian Association of Tax Lawyers...

In its judgement delivered on 25 February 2021, in the names "Dr. Antoine Naudi as special attorney on behalf of the foreign company UR s.r.l vs. Talocan Ltd of Malta"...

As economic engines of present day society, the traditional definition of a private limited liability company considers such corporation as an artificial entity established by two or more persons, distinct from both its shareholders and directors.

The outbreak of the COVID-19 pandemic during the first quarter of 2020 has wreaked havoc globally. Medical resources have been, and are, stretched to their limits

Good corporate governance is one of the many topics that the MFSA has always harped on throughout the years. Following a consultation period earlier this year

Regulation (EU) 2017/1129 of the European Parliament and of the Council of 14 June 2017 on the prospectus to be published when securities are offered to the public or admitted to trading on a regulated market ...

A preliminary ruling given by the Industrial Tribunal on the 15th of December 2020 in the case of Bourgeais vs. Sara Grech Ltd., has shed some well needed light on the matter ...