FATCA was enacted in March 2010 as part of the Hiring Incentives to Restore Employment Act as an administrative tool to prevent and detect offshore tax evasion and improve taxpayer compliance.

Projects are complex and are often innovative - in what they are aiming to achieve and/or in the solutions that are put in place to deliver them.

12/11/2012 Circular addressed to the investment services industry regarding amendments to the Q&A on Recognised Incorporated Cell Companies.

Insurers are grappling with the tough new business, regulatory, and investment environments that are emerging from the financial crisis.

The cyber regulatory landscape in Europe went through a major shift after both the Directive on Measures for a High Common Level of Cybersecurity across the Union (‘NIS2') and the Critical Entities...

The Guide has been prepared for the assistance of those interested in doing business in Malta.

Ministry for Finance Edward Scicluna presented Malta's Budget for 2017 on the 17th October 2016.

IFRS 11, Joint Arrangements is climbing to the top of the list of controversial standards for the IASB.

From 1 January 2015, all telecommunications, broadcasting and electronic services will be vatable at the place where the end customer is established, has his permanent address or usually resides, irrespective of its VAT status.

The healthcare sector is extremely broad and diverse.

The EBA published its "2013 work programme" on 4 October 2012. The EBA’s priority is to develop a single rule book.

The Maltese Office for Competition within the Malta Competition and Consumer Affairs Authority recently published for consultation proposed Regulations providing for the power to waive or reduce the applicable fine in cartel investigations.

In the last few years, a large number of remote gaming operators have established themselves in Malta.

The Court of Justice of the European Union ruled that the VAT Tour Operators Margin Scheme should apply to transactions provided to wholesale operators (B2B transactions) as well as end travellers (B2C transactions).

In the world of auditing, the tasks can often feel like a relentless onslaught of data, systems, and repetitive tasks.

The provisions of FATCA were intentionally broad and significantly expanded the existing US information reporting regime by imposing additional documentation, withholding, and reporting requirements on payments to US accounts, foreign financial institutions, and certain non-financial foreign entities with substantial US owners.

On 14 June 2013, the Maltese Office for Competition within the Malta Competition and Consumer Affairs Authority published for consultation proposed Regulations providing for the power to waive or reduce the applicable fine in cartel investigations.

The IAIS published a consultation on 17 October 2012 on policy proposals for G-SIIs.

The Individual Investor Programme of the Republic of Malta is regulated by articles 10(9)(b) and 24 of the Maltese Citizenship Act.

The IASB has amended IAS 16 and IAS 38 to clarify when a method of depreciation or amortisation based on revenue may be appropriate.