Insights

The VAT landscape in the EU is about to change significantly. With reforms under the ViDA package kicking in from 2025, businesses will face new obligations around e-invoicing, digital reporting, platform rules, and VAT registration. At this stage, it’s important to be aware of what’s coming, and how it could affect your operations.

How do Transfer Pricing adjustments affect VAT? The answer isn’t always clear. As regulations evolve, understanding the economic substance behind intra-group transactions is more important than ever. Discover why tax professionals are paying close attention and what your business needs to know.

In Malta’s corporate framework, the company secretary plays a role that is not only legally mandated but also essential to maintaining sound corporate governance. As stipulated in Article 138 of the Companies Act (Chapter 386 of the Laws of Malta), the appointment of a company secretary is compulsory for all companies, whether public or private.

Far from simply installing firewalls and antivirus software, a modern CISO leads holistic cybersecurity efforts that align with organisational objectives, regulatory requirements, and evolving market pressures.

This article explores the shared responsibilities of management and auditors in assessing and reporting on going concern, as outlined in ISA 570 ‘Going Concern’ and IAS 1 ‘Preparation of Financial Statements’.

This article explores how the combined register enhances legal transparency, ensures regulatory compliance, and facilitates efficient shareholder communication, all while supporting robust corporate governance.

This article will assist in clarifying the purpose of an audit and the differences between the types of audit opinions, particularly those outlined in the International Standards on Auditing.

Intellectual Property (IP) or IP Rights often represent a company’s most valuable asset, serving as either its principal income-generating source or as the key factor that distinguishes it from its competitors.