Kyle Portanier, Author at Zampa Partners - Page 18 of 20

Articles VAT

How to Analyse a Transaction from a VAT Perspective

In order to determine the VAT treatment of a particular transaction, one needs to assess…

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Kyle Portanier27th June 2022

Advisory Articles

The Invest Scheme: Support for Initial Investment Projects

Duration of the Scheme The Scheme is applicable from 1st January 2024 and unless reviewed or…

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Kyle Portanier21st June 2022

Articles Audit

ISQM 1 series – The monitoring and remediation process

ISQM1, the International Standard on Quality Management, becomes effective on 15 December 2022. This new…

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Kyle Portanier13th June 2022

Articles VAT

Updates to the Malta VAT Return

1. Reverse Charge The reverse charge mechanism is a simplification measure which shifts the liability…

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Kyle Portanier9th June 2022

Articles TAX

Personal Tax Deadline

In principle, every individual who is deemed as a tax return filer and has income…

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Kyle Portanier6th June 2022

Accounting Articles Audit

The Accounting and Audit of Financial Assets

Accounting for financial assets under IFRS Financial assets under IFRS are classified and measured in…

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Kyle Portanier1st June 2022