In today's complex financial landscape, identifying potential money laundering activities...

Malta's Tax & Customs Administration has issued comprehensive guidelines clarifying the 15% tax regime for highly skilled individuals, introducing progressive income thresholds that increase every five years and establishing transitional arrangements for aviation sector roles. The guidelines address critical implementation details including annual tax option exercises, competent authority designations, and role eligibility criteria that prioritize job functions over titles.

On the 5th of November 2024, the European Council approved a set of measures designed to modernise the EU's value-added tax (VAT) framework for the digital era. The legislative package includes new regulations.

As organisations explore agentic AI systems capable of autonomous decision-making and task execution, the strategic importance of business analysis intensifies. This examination reveals how business analysts must now define decision boundaries, establish governance frameworks, and ensure AI implementations align with measurable business outcomes rather than technology-first approaches.

The FATF identifies jurisdictions with weak measures to combat money laundering and terrorist financing (AML/CFT) in two FATF public documents that are issued three times a year.

The FIAU endorses such documents through a Guidance Note on High Risk and Non-Cooperative Jurisdictions published on February 2025 and as a result, subject persons are obliged to compl with the FATF public documents.

The Omnibus Regulation introduced by the European Commission on 26 February 2025, is a legislative package designed to amend several key components of the European Green Deal.