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Technical

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

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

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

The Accountancy...

The EU Single Accounting Directive 2013/34/EU (the Directive), replacing the Fourth and Seventh Directives, brought about a...

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