ArticleIASB And FASB Leasing DeliberationsThe IASB and FASB met in April to discuss leasing. They reached a number of converged decisions. MaltaCorporate/Commercial LawPwC Malta
ArticleCompetition Tops Retailers’ Concerns In The Latest Market Barometer Carried Out By PwCIncreasing competition, rather than accessibility, has become the biggest concern for retailers over the last six months. 23% of the retailers who participated in the second market barometer conducted by PwC during the third week of September acknowledged that competition, including the effect of online sales, is trimming their margins.MaltaStrategyPwC Malta
ArticlePwC Malta Releases The Fourth Edition Of Its Property BarometerPwC Malta is releasing the fourth edition of its property barometer which analyses the current local sentiment towards local real estate demand preferences and key trends.MaltaReal Estate and ConstructionFinance Malta
ArticlePwC's Tech Week: Working Towards A Human-led And Tech-powered FuturePwC Malta has recently organised a series of technology-related events aimed at giving more prominence to the various challenges business leaders face in undertaking digital transformation initiatives.MaltaTechnologyFinance Malta
ArticleIFRS Illustrative Financial StatementsIllustrative corporate consolidated financial statements 2012 provides a realistic set of financial statements for a corporate entity, based on the requirements of IFRS standards and interpretations for financial years beginning on or after 1 January 2012. MaltaAccounting and AuditPwC Malta
ArticleRebooting The Branch: Reinventing Branch Banking In A Multi-Channel, Global EnvironmentThe rise of the digital consumer and the high-cost infrastructure of physical banking locations are leading to a declining ROI for branches, but by evolving the branch network, the future may prove to be beneficial both for the banks and consumers. MaltaFinance and BankingPwC Malta
ArticleMalta – The IP Jurisdiction Of ChoiceBreakfast briefing in London organised by the Malta High Commission and introduced by H.E Joseph Zammit Tabona High Commissioner of Malta to the Court of St James’s.MaltaStrategyPwC Malta
ArticleMalta-UK Business Promotion Taskforce Set UpSpecial Envoy for Investment Promotion Mr Joseph Zammit Tabona has been appointed to chair the newly set up Malta-UK Business Promotion Taskforce which will be responsible for business promotion of Malta within the UK.MaltaFinance and BankingFinance Malta
ArticleComputime And PwC Digital Services Announce AI-driven Digital Transformation CollaborationComputime and PwC Digital Services announced today a strategic collaboration aimed at bringing Artificial Intelligence (AI) solutions to the market.MaltaTechnologyFinance Malta
ArticleDisclosure Reminders For The First Annual Financial Statements Applying IFRS 17Many insurance companies are in the process of finalising their first set of annual financial statements applying IFRS 17 ‘Insurance contracts' for their 2023 reports.MaltaAccounting and AuditPwC Malta
ArticleTransaction Banking CompassThe Financial Stability Board led the surge of shadow banking recommendations in November, which we summarise in this month’s feature article.MaltaFinance and BankingPwC Malta
ArticleFinancial Services Survey Results 2016PwC Malta, in collaboration with FinanceMalta, has carried out the first local Financial Services Survey.MaltaFinance and BankingFinance Malta
ArticleGeneral Accounting Principles For Smaller Entities - Pocket GuideThis pocket guide provides a summary of the recognition and measurement requirements in the Accountancy Profession (General Accounting Principles for Smaller Entities) Regulations, 2009 ("GAPSE"), that was enacted through Legal Notice 51 of 2009, and subsequently amended through Legal Notice 58 of 2010.MaltaAccounting and AuditPwC Malta
ArticleDouble Tax Considerations On Certain Personal Retirement Scheme Benefits - A Quick Reference GuideMaltese legislation allows the setting up of pension schemes towards which individual members can voluntarily make contributions with the intention of deriving benefits. MaltaTaxPwC Malta
ArticleForeign Exchange – A Moving TargetThe foreign exchange legislation in Venezuela moved into a new phase early this year. MaltaFinance and BankingPwC Malta
ArticleSolvency II: Own Risk & Solvency AssessmentA discussion on the importance of the ORSA process. MaltaInsurancePwC Malta
ArticleMalta Signs A FATCA Intergovernmental Agreement With The United StatesThe United States and Malta announced on 16 December 2013 that they have signed an Intergovernmental Agreement to improve international tax compliance and to implement the U.S. Foreign Account Tax Compliance Act.MaltaTaxPwC Malta
ArticleThe Malta Tax & Customs Administration Issues Amended Rules And Guidelines In Relation To Transfer PricingAn amendment has been made to the Maltese Transfer Pricing Rules ("TP Rules") whereby a sunset clause to the grandfathering provision has been introduced. MaltaTaxPwC Malta
ArticleCorporate Responsibility Practices SurveyCorporate Social responsibility is defined as the responsibility of enterprises for their impacts on society.MaltaCorporate/Commercial LawPwC Malta