New Rules prescribe the tax treatment of assignments of rights on promise of sale contracts relating to immovable property situated in Malta.

Following the announcement of political agreement, on 15 December 2022 the Council of the EU reached unanimous agreement to implement the EU Minimum Tax Directive (Pillar Two).

A sensible career advisory perspective on considerations related to executive career transitions and board decision making during a pandemic.

The opportunity to carry on the family's legacy is one of the unique competitive advantages of family businesses. It is evidence of the value that the family has contributed to the business over multiple generations.

Indirect tax has proved to be a major tool used by governments worldwide to cushion the effect of COVID-19 on businesses and consumers alike.

The relevance of cyber security in the business world has never been more significant.

Solvency of companies has been severely impacted over recent months.

The bedrock of the corporate international tax framework is all set to change from 2023. As part of the reforms introduced under BEPS 2.0, the Inclusive...

Small island economies (SIEs) are at the forefront of climate change. Their economies and livelihoods are already impacted by the effects of a changing climate due to rising sea levels...

Stepping outside of one's comfort zone almost always results in growth. The professionals that advance the most in their careers are often masters at pushing their personal comfort zones.

New and emerging technologies and accelerated digitalisation are radically changing the future of audit. At KPMG we are committed to transforming the future of audit by serving the public interest...

A full European Union ('EU') Member State, Malta has enjoyed strong and consistent growth in its financial services industry and is fast becoming the jurisdiction of choice for a number of multinational companies...

Under the Sandbox Regulatory Framework, the MGA offers licenced operators the opportunity to make an application for the use of ITAs.

The EU's Corporate Sustainability Reporting Directive (CSRD) is transforming ESG reporting. Starting from 2024, almost 50,000 companies are subject to mandatory sustainability reporting...

The European Union's Corporate Sustainability Reporting Directive (CSRD) was adopted in December 2022 and will apply from 2024 onwards. It forms part of legislative measures under the New European...

As from 22 May, certain establishments will be allowed to resume business, subject to sector-specific health risks mitigation measures.

The characteristics and benefits of blockchain-based KYC utility and how it can address some of the challenges for financial institutions.

'Retrofit' is a new scheme which funds businesses to boost energy efficiency and reduce their emissions by retrofitting private sector buildings.

The European Commission agreed to the introduction of Council Directive 2022/542 – the Reduced VAT Rates Directive.

Payroll can be quite a headache for any company, especially as it seeks to grow and achieve its goals. In fact, with organisations spreading their operations in multiple jurisdictions...