One practice that has evolved over the last years is seeking assurance over outsource operations, infrastructure, products, & related services through SOC Assurance Reports...

The European Banking Authority (EBA) has published new draft Regulatory Technical Standards (RTS) that define the conditions under which crypto-asset service providers (CASPs) are required to appoint a central contact point (CCP).

On 28 May 2025, the Malta Financial Services Authority (MFSA) issued a circular announcing amendments to Chapters 2 and 3 of the Financial Institutions Rulebook (FIR/02 and FIR/03).

The European Union is prohibiting cash payments that exceed ten thousand euro (€10,000), or the equivalent in national currency, with full application from 10th July 2027.

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).

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.

Money laundering is the process whereby the proceeds of illegal activity are changed into seemingly legitimate funds. Sums of money are passed through various structures such as company structures, businesses, banks, and various other means, to obscure its origin.

The European Union has implemented a reform to harmonize its comprehensive framework of design protection legislation.

The Maltese Register of Beneficial Ownership of Companies (the “Register”) is regulated both by the Companies Act (Chapter 386 of the Laws of Malta) and the Beneficial Ownership Regulations, Subsidiary Legislation 386.19 (the “Regulations”).

Malta's VAT system is aligned with the EU VAT Directive (Council Directive 2006/112/EC of 28 November 2006), and this impacts the VAT treatment of some services provided by PSPs.

Regulatory compliance has always been a cornerstone of trust and accountability, but as technological advancements and operational complexities evolve...

The MFSA's 2024 Annual Report outlines a year of measured progress and forward planning across Malta's financial services sector.

On the 6th of February 2026, the European Commission issued preliminary findings indicating that a major social media platform's design, specifically its use of infinite scroll, autoplay, push notifications and a highly‑personalised recommender system, may breach the Digital Services Act (DSA). This through fostering compulsive use and undermining users' mental and physical wellbeing, with particular concern for minors and vulnerable adults.

The Malta Financial Services Authority (MFSA) has published feedback following a thematic review examining how credit institutions are adopting digital solutions across their service delivery.

This article examines the specifics of LVAS in the context of transfer pricing regulations.

The Financial Intelligence Analysis Unit (FIAU) has released its AML/CFT Supervisory Plan for the period covering September 2025 to June 2026.

On 22 July 2025, the Malta Financial Services Authority (MFSA) issued a letter addressed to advisors and representatives of applicants seeking authorisation

The rapid advancement of Artificial Intelligence (AI) is revolutionising industries worldwide, and internal audit is no exception.

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

With tax authorities increasing their focus on transparency, Country-by-Country Reporting (CbCR) has become a key requirement for multinational enterprises (MNEs).