Kyle Portanier, Author at Zampa Partners - Page 14 of 21

Advisory Articles Gaming

Value Drivers in the Gaming Industry

What drives the value of Gaming Companies? The gaming industry has witnessed unprecedented growth in…

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Kyle Portanier16th October 2023

Articles Transport VAT Yachting

Yacht Fractional Ownership

Acquiring a yacht is one of the most special investments one can make. Yachts unlock…

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Kyle Portanier11th October 2023

Articles Gaming VAT

VAT Grouping – iGaming Industry

The introduction of the VAT Grouping legislation in Malta has provided licensed operators with a…

<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 Portanier10th October 2023

Articles Gaming VAT

Input VAT Recovery – iGaming Industry

The deduction of input VAT is an integral part of the VAT system and in…

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Kyle Portanier10th October 2023

Articles VAT

VAT Article 8: Input VAT Recovery

Practically, input VAT is the VAT incurred on the acquisitions made by a taxable person.…

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Kyle Portanier9th October 2023

Articles VAT

VAT Article 7: Liability for Payment of VAT & Reverse Charge mechanism

In the world of luxury assets with elegant yachts gracing the seas and awe-inspiring sights…

<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 Portanier9th October 2023

Articles VAT

VAT Article 6: Exemptions

Essentially every supply is subject to VAT unless it falls within the scope of any…

<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 Portanier9th October 2023