2020 has been a tough year and that's putting it mildly. The countdown on new year's eve will not only mean the coming of a new hopeful year, but also the coming of something big.

The Income Tax Management Act, Chapter 372 of the Laws of Malta (‘ITMA') grants extensive powers to the Commissioner for Revenue (‘CfR') especially in the context of income tax collection.

While Malta is effectively a creditor-friendly jurisdiction, legislation dealing with the enforcement of security or rights over aircraft gives specific and direct protection to owners of installed engines owned by third parties.

Without a doubt, society in Malta has in the past decades, slowly and gradually changed into a more diverse and multicultural one.

Alexandra Gaglione, Trainee Associate, delves into the debts chargeable to the Community of Acquests following the celebration of marriage, providing a thorough analysis of the three matrimonial...

This architectural issue also ties to the notion of Privacy by Design as included within Article 25 of the GDPR.

Blockchain technology offers the opportunity to make shipping paperless, says Adrian Attard.

These FAQs are the first in a series of FAQs addressing the scope and application of the Cross-Border Mergers of Limited Liability Companies Regulations 2023 (Subsidiary Legislation 386.28)...

Over 150 years ago, the Russian author Fyodor Dostoyevsky wrote how the human mind can convince itself that committing a crime can be somehow justified by the ‘good’ that such actions can bring to society in general.

The Malta Permanent Residence Programme Regulations (Subsidiary Legalisation 217.26 – the "MPRP Regulations")...

With internet connectivity growing exponentially in the past decade, large chunks of the population now have access to online tools such as blogs, online news portals and social media pages.

An article which discusses the "Sea Protest" and its proper form for validity in Malta.

The biggest content-providing company in the world employs no content-creators; the biggest hospitality company in the world owns no properties or hotels, and the biggest taxi company...

The EU's 14th sanctions package, adopted on 24 June 2024, represents a significant step by the EU in its efforts against Russia and its economy given that for the first time the Union has introduced measures against Russia's lucrative gas sector.

Exploring Maltese separation proceedings. Associate Maria Camilleri delves into the intricacies of separation agreements in the second instalment of her informative series.

When a couple chooses to reside together continually and habitually in a common home, they may opt to regulate their position...

In most family owned businesses there will come a time when the owner, in many instances the parent founder, will have to sit down and plan for the future of the company in his or her absence.

It is an undisputed fact that money laundering is a major hindrance to a stable EU market. Money laundering distorts economies by allowing the corrupt to legitimise the illegal.

By means of Legal Notice 111 of 2020 the Superintendent of Public Health has ordered individuals who specifically fall under the list of ‘vulnerable persons' "to remain segregated in their residence".

Within fifteen days from the birth of a child, the parents are duty-bound to notify the Public Registry of the said birth, for the purposes of drawing up the Act of Birth.