Insights

This article highlights the salient changes to the Income Tax Act, the Income Tax Management Act, and the Duty on Documents and Transfers Act.

Water supplied by a company is exempt from VAT. True or False?

In this issue, we highlight the recent update enabling EXO number applications to be submitted online, key updates on the VAT in the Digital Age Package, and the latest local and EU court decisions.

The need to combat illicit financial activities gained prominence in the late 20th century, following major financial crimes that exposed vulnerabilities in banking and financial systems.

Government grants are financial aid extended by government or similar bodies (such as the EU) and are typically in the form of cash or assets. The grants are given to entities that meet certain conditions related to their past or future operations.

Brand Valuation in emerging economies and smaller markets like Malta can be quite different from the traditional approach used in larger, more established regions.

Holding a VAT number means you have a Fixed Establishment: True or False?

The future of employee benefits is shifting toward personalisation, with companies recognising that a one-size-fits-all approach no longer meets the diverse needs of today’s workforce.