Insights

Input VAT incurred in relation to a business meal may be recovered by a taxable person. True or False?

triangulation simplification provisions set out in Council Directive 2006/112/EC (the “VAT Directive”), provide for the application of an exempt intra-Community acquisition in the country where the transport of goods ends.

Contact us to learn how we can support your financial planning and help your business thrive in an unpredictable world.

We explore the application of IFRS 16 under both the IFRS framework and the GAPSME framework, highlighting the similarities and differences.

Environmental, Social, and Governance (ESG) factors are rapidly reshaping the aviation industry, driving significant changes in corporate strategies and operations.

As corporate responsibility continues to evolve, the integration of ESG principles into business operations has become a critical priority across many industries. The gaming industry is no exception, it faces a unique set of challenges and opportunities as it strives to balance profitability with sustainability and ethical considerations.

This edition covers topics such as Legal Notices 344 of 2024 et seq, Act XXXVIII of 2024, and Recent CJEU Decisions.

A new labour migration policy aimed at controlling high turnover rates and safeguarding the rights of third-country national (TCN) workers in Malta was proposed on Wednesday 8th of January 2025.