TAX - Zampa Partners

Articles TAX

Navigating the Future of Tax Transparency: An Overview of DAC7, DAC8, and DAC9

In an era where digital platforms and crypto-assets are reshaping the global economy, the European…

<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 Portanier25th April 2025

Articles TAX

The 2025 Budget Measures Implementation Act: Key Changes and Implications

The Budget Measures Implementation Act, 2025, enacted through ACT No. IX of 2025 and published…

<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 Portanier23rd April 2025

Advisory Articles TAX

The Importance of Succession and Strategic Planning in Family Businesses

The Crucial Role of Succession Planning for Family Businesses Family businesses are a cornerstone of…

<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 Portanier27th February 2025

Articles TAX

Tax Administration in Malta

General Overview The Income Tax system in Malta is primarily a self-assessment system, whereby taxpayers…

<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 Portanier6th February 2025

Articles TAX

DAC 7: New Tax Reporting Rules for Digital Platforms

Background and Objectives On 22 March 2021, the Council of the European Union adopted Directive…

<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 Portanier6th June 2024

Articles TAX

EU Council approves draft proposal of FASTER Directive

On 14 May 2024, the Council of the European Union made significant strides in modernizing…

<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 Portanier17th May 2024

Articles TAX

Addressing Malta’s Anti-Hybrid Rules – A Technical Overview

In response to global efforts to combat tax avoidance strategies, Malta has enacted legislation to…

<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 Portanier23rd April 2024

Articles TAX

Budget Measures Implementation Act – ITA, Duty on Documents and Transfers Act, ITMA

On 2nd April 2024, the parliament enacted Act XIII of 2024 which includes amendments aimed…

<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 April 2024