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Technical

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The second Markets in Financial Instruments Directive (“MiFID II”, the “Directive”) is fast approaching as the...

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IFRS 15, Revenue from Contracts with Customers contains principles relating to the measurement of revenue and timing...

The Travel, Hospitality and Leisure Industry constitute a very important economic pillar of the Maltese Industry. Based...

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

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

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

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

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

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

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The first part of this article presented the analysis of the tax-induced debt biases that the Income...

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