Kyle Portanier, Author at Zampa Partners - Page 10 of 19

Fact Check VAT

VAT Fact Check 3

A company director is liable for payment of VAT due by a company of which…

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Kyle Portanier25th March 2024

Articles TAX

Fiscal Incentives linked to Succession Planning

The subject matter can be quite intimidating, as most individuals tend to avoid contemplating their…

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Kyle Portanier13th March 2024

Articles TAX

DAC 8: Reporting and Exchange of Information on Crypto-Assets

Background and Objectives On 17 October 2023, the Council of the European Union unanimously adopted…

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Kyle Portanier28th February 2024

Articles Audit VAT

VAT Carousel Fraud

What is VAT carousel fraud? VAT carousel fraud is a complex scheme used by organised…

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Kyle Portanier27th February 2024

Fact Check VAT

VAT Fact Check 2

You are not allowed to register for VAT unless regulatory permits are in order. True…

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Kyle Portanier27th February 2024

AML Articles ESG

Integrating ESG Principles into AML Policies: A Holistic Approach to Financial Integrity

Environmental, Social, and Governance (ESG) principles and Anti-Money Laundering (AML) policies may seem disconnected, often…

<img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' decoding='async'/>

Kyle Portanier15th February 2024

Fact Check VAT

VAT Fact Check 1

In Malta, all medical and health care services are exempt from VAT. True or False?

<img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' decoding='async'/>

Kyle Portanier26th January 2024

Articles ESG

Changes in CSRD thresholds.

The determination of the company size categories for sustainability reporting has consistently relied on the…

<img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' decoding='async'/>

Kyle Portanier22nd January 2024