It has been three years since the EU-US Privacy Shield Framework was invalidated by a decision known to most as "Schrems II". After years of collaboration between European Union (EU) and the United States (U.S.)...

On the 1st January 2026, Special Parental Bereavement Leave was introduced through Legal Notice 275 of 2025, under the Minimum Special Leave Entitlement Regulations (S.L. 451.101).

Navigating the intricacies of IFRS 17, a profound grasp of the 'Risk Adjustment' concept appears as an imperative endeavour...

"1 NİSAN 2024 GÜNÜ SONUNA KADAR VERİLMESİ GEREKEN 2023 TAKVİM YILI YILLIK GELİR VERGİSİ BEYANNAMELERİNİN VERİLME VE ÖDEME SÜRELERİ İLE...

Tax transparency is one of the ‘hot topics' of the moment. The tax policy of large corporates has come under increasing scrutiny from a public and media that demand companies pay ‘their fair share'.

The Conservative party manifesto committed it to reducing the tax relief on pension contributions for individuals earning more than £150,000 – to pay for a new inheritance tax allowance for individuals' main residences.

Large law and accounting firms ostensibly bear little resemblance to traditional, small-scale partnerships.

BDO conducted a survey of more than 280 IFAs, polling their views on RDR.

Supreme Court holds Project Office undertaking non-core activities in India does not constitute Permanent Establishment

How do you retain and incentivise short-term employees? How do you secure the loyalty of the people vital to your continued growth? And how can you tie your wage bill more closely to your profits? These are some of the main employment issues facing the licensed trade.

The following is an installment in Crowell & Moring's 2023 Bid Protest Sustain of the Month Series. All through 2023, Crowell's Government Contracts Practice will keep you up to date with a summary...

On the 11th of July 2025, Act XVII of 2025 was enacted which amended several provisions of the Maltese Companies Act. One of the most significant amendments is the addition of a new simplified liquidation procedure with the introduction of Article 214A.

At the core of every transfer pricing policy is the requirement to demonstrate that related-party transactions are consistent with market terms. Benchmarking is the process of identifying and applying comparable data to support this principle.

The Markets in Crypto-Assets Regulation (MiCA) is transforming the European crypto landscape by providing a unified regulatory framework for crypto-assets and related service providers.

Statutory accounts serve their purpose. They meet regulatory requirements and provide a snapshot of past financial performance.

In September, as the Parliament was in recess, no new legislative regulations regarding tax legislation were enacted. The most significant legislative changes during this month were the increases in stamp duty, fees...

The Government of Malta has published Legal Notice 188 of 2025 – the Final Income Tax Without Imputation Regulations, 2025, in relation to Article 22B of the Income Tax Act. Such legal notice provides companies and certain trusts with the option to elect for a final tax rate in lieu of the imputation system, that has long characterised Malta's corporate tax regime.

As is known, advance payments and progress payments made for construction and repair works that span more than one calendar year are subject to withholding tax pursuant to Article...

Mesleki Yeterlilik Kurumu tarafından 31/03/2024 tarihli ve 32506 sayılı Resmi Gazete'de yayımlanan "Ulusal Meslek Standartlarına Dair Tebliğ (Tebliğ No: 2024/1)...

In December 2025, the European Securities and Markets Authority (ESMA) issued an important statement addressing the impending conclusion of the transitional periods under the Markets in Crypto-Assets Regulation (MiCA).