The Commissioner for Revenue (CFR) recently published a consultation document on the draft Transfer Pricing rules which are envisaged to be transposed into Maltese legislation, with effect from 1 January 2024.
RSM International, the leading global network of accounting, tax and advisory firms targeting family businesses, real estate investors and private equity has launched the latest Guides to Commercial Real Estate Taxation in Europe.
When organisations are thinking of appointing individuals onto their Board, what characteristics are traditionally being taken into consideration? One would argue that many consider characteristics such as passion, knowledge, mindset, support and team player.
One frequently comes across the terms Enterprise Risk Management (ERM) and Risk Management being interchangeably used by many stakeholders out there. However, it is important to note that it is also interchangeably wrong.