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Technical

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Maltese tax legislation contains various international tax features which make Malta a destination of choice for holding companies. Apart from...

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Numerous articles have been published on IFRS 9, the new standard dealing with financial instruments, and it would be presumptuous...

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Consequent to the arguments in favour of addressing the debt tax bias in Malta, discussed in part 2 of this...

This is the fourth and last in a series of articles outlining the main differences between General Accounting Principles for...

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When the EU’s fourth anti-money laundering directive (AMLD) [directive 2015/849] came into force on June 26, 2015, all compliance officers...

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The legal procedure by which the corporate life of a company is brought to an end is known as liquidation,...

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This is the third in a series of articles outlining the main differences between General Accounting Principles for Smaller Entities...

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The first part of this article presented the analysis of the tax-induced debt biases that the Income Tax Act (ITA)...

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The EC has announced a Proposal for a Council Directive amending Directive 2006/112/EC and Directive 2009/132/EC regarding certain value added...

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Accountancy Profession Act (CAP. 281) – Publication of amended Directive Numbers 1, 2, 3 and 4

The Accountancy Board, with the...

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