423 results found

Commissioner for Revenue has amended the DAC 6 guidelines following the judgement of CJEU Case C-694/20 in particular the provisions in relation to the notification obligation of intermediaries...

S.L. 123.207 entitled "Transfer Pricing Rules (the ‘Rules')" has been amended by Legal Notice 9 of 2024 Transfer Pricing (Amendment) Rules, 2024 which was published on 19th January 2024.

The European Commission is preparing its proposal for the Digital Fairness Act ("DFA"), a legislative initiative intended to strengthen consumer protection in digital environments.

Threads is a new Meta social media app that has recently been launched in over 100 countries, including the US and UK, however it is not yet available within the EU.

On February 8th, 2021 the European Commission has initiated the public consultation phase to review the VAT treatment of provision of insurance and financial services.

The EU Commission has surprisingly withdrawn the proposed AI Liability Directive from consideration. This was announced in the Commission's 2025 work programme, adopted on the 11 February 2025.

The European Union Parliament has approved the Markets in Crypto Assets ("MiCA") regulation. Today may be cited as a historical and monumental day, not just for the crypto ecosystem but for the financial system as a whole.

The new remote gaming concessions in Italy, which will come into force on 13 November 2025, represent a regulatory tightening by the ADM, an organisational and technical challenge for concessionaires...

Following a dispute, yesterday Epic Games Inc. ("Epic") the creators of Fortnite, began offering customers a direct way to purchase items for the famed...

Given that applications under Thermal Account 2.0 were accepted by the GSE at a surprising rate of 96% between 2013 and 2024 (according to official GSE data), the expansion of the benefits provided by Thermal Account 3.0 confirms the high absorption capacity of the incentive system

The Malta Financial Services Authority (the "MFSA") has launched a Consultation Document on Chapter 3 of the Financial Institutions Rulebook ("FIR/03") previously known...

Malta's financial regulator has proposed a new regulatory pathway for aircraft financial leasing companies that offers an alternative to existing licensing requirements. The consultation introduces Article 3B to the Financial Institutions Act, creating a registration-based framework with specific substance and governance requirements that could reshape how aviation finance entities establish operations in Malta.

The consultation document brings forth the consideration that Distributed Ledger Technology (‘DLT') is often viewed as a system that brings with it increased technological risks.

WH Partners has strengthened its anti-money laundering and countering the funding of terrorism (AML/CFT) practice by bringing on board Rakele Cini

On July 14th 2020, the Malta Individual Investor Programme Agency (MIIPA) formally notified accredited agents that they shall extend the 31st of July deadline ...

The United Arab Emirates (UAE) Ministry of Finance has recently issued Ministerial Decision No. 73 of 2023 on Small Business Relief for the purposes of Federal Decree-Law No. 47 of 2022...

Il Ministero delle Finanze degli Emirati Arabi Uniti ha recentemente emesso la Decisione Ministeriale n. 73 del 2023 sulla "Relief per le Piccole Imprese" ai fini del Decreto...

A historic decision by the Grand Chamber of the European Court of Justice ("ECJ") has caused a seismic shift in the European football landscape.