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30 June 2021

EU Whistleblower Protection – Compliance Guide: Part 2 – Disclosures and Protection

The disclosing of information and the protection of the reporters of this information is the key subject of the Whistleblowing Protection Directive. In the FIRST part of this series, we covered the aspect of scope and coverage - which entities are...

22 June 2021

EU Whistleblower Protection – Compliance Guide: Part 1 – Introduction

Whistleblowing is one of the largest forms of detection of occupational, fraud, bribery and corruption and one of the best methods for the prevention of commercial crime. Yet, there are still individuals who, due to fear of retaliation, do not...

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14 June 2021

EDPB publishes a new set of SCCs

'New' SCCs for international data transfers are out now. Key takeaways: The ‘old’ SCCs can still be used for new data transfers for a further period of 3 months following the date the ‘New’ SCCs come into force (27 June 2021).

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1 June 2021

Authorisation and Obligations arising from the CSP (Amendment) Act 2020 and the PMLFT Act S.L 373.01

The Company Service Providers (Amendment) Act, 2020 came into force on the 16th March 2021.

24 May 2021

Input VAT and blocked items for input VAT

When preparing a VAT Return, a taxable person must consider both input and output VAT. Output VAT is calculated on sales of goods and services. Input VAT is added to the price paid for goods and services which are subject to VAT. Input VAT may be...

26 April 2021

Closing Off Financial Records

The monthly, quarterly, or year-end close off process is a follow up to the book-keeping process. Accountancy in general and closing of the books are necessary in providing information to various users, to prepare financial statements and in...

20 April 2021

The Purpose of an EORI Number

The Economic Operators Registration Identification system, colloquially known as “EORI”, aims to connect every economic operator who interacts with the Customs Authority in any member state of the EU.

13 April 2021

Real Estate Investment Trusts

The Malta Stock Exchange (MSE) was late last year, given approval by the MFSA to amend its bye laws to allow for the listing of Real Estate Investment Trusts (REITS)

13 April 2021

Payment of Tax Due August 2020 to December 2021 Deferred

The Office of the Commissioner for Revenue (“the CfR”) notifies that companies and self-employed persons whose turnover has been affected negatively as a result of the Covid-19 pandemic may submit their application to defer eligible taxes to the...

30 March 2021

Need for stronger enforcement of the GDPR – EU Parliament

"The EU Parliament has recently voted and confirmed that, to date, the General Data Protection Regulation (GDPR) has been an overall success and does not need any amendments. However, the EU Parliament acknowledges that the focus should be targeted...

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