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Internal Audit
Articles
Jul 21, 2025
|
3 minutes read
The Four Eyes Principle in Sanctions Monitoring: An Internal Audit Perspective
In a complex regulatory landscape, companies must remain vigilant in preventing transactions and relations with sanctioned individuals, suppliers, entities or jurisdictions. A weakness or failure in this area can lead to severe consequences, including fines, regulatory penalties, breach in compliance, revocation of licenses, and reputational harm.
by
Gergely Szabó
Michaela Conti
Technology & Cyber Assurance
Articles
Jul 21, 2025
|
3 minutes read
Navigating Compliance: A CISO’s Guide to Regulations and Standards
Far from being a mere box-checking exercise, compliance touches every level of the organisation and can become a strong competitive advantage when approached with foresight. Whether dealing with the MFSA guidelines, DORA, PCI DSS, or the NIS2 Directive, CISOs must interpret evolving requirements, align them with business goals, and embed them in day-to-day security operations.
by
Gergely Szabó
Zoltan Heffentrager
Advisory
Articles
Jul 17, 2025
|
3 minute read
Support for the Rental and Acquisition of Industrial Space
Malta Enterprise has launched the Support for the Rental and Acquisition of Industrial Space Scheme, a new incentive designed to help businesses secure the industrial premises they need to grow, relocate or expand their operations.
by
Rosann Axiaq
Dale Scicluna
Accounting
Articles
Jul 16, 2025
|
3 minute read
IFRS 15 in Practice: What We Still Get Wrong About Revenue Recognition
In this article, we’ll walk through some of the most common missteps we’ve seen in practice, and how we can apply IFRS 15 more effectively and consistently.
by
Lisa Apap
Value-Added Tax (VAT)
Newsletter
Jul 10, 2025
|
20 minutes read
VAT Newsletter Q.2 2025
The second edition of our 2025 VAT Newsletter is out now! Stay ahead with our expert insights into the latest VAT developments across Malta and the EU.
by
Brandon Gatt
Valentina Bruno
Value-Added Tax (VAT)
Articles
Jul 8, 2025
|
2 minute read
‘Advance Provisioning Allowance’ & VAT
Advance Provisioning Allowance (APA) in yacht chartering is not automatically liable to VAT. Drawing on the CJEU’s BUPA judgment, VAT only becomes chargeable when the underlying supplies are precisely identified - reinforcing the need for clear, itemised provisioning records.
by
Christabel Gatt
Value-Added Tax (VAT)
Articles
Jul 8, 2025
|
3 minute read
When Technical Expertise Isn’t Enough: Why VAT Advice Starts with Curiosity
Technical knowledge in VAT is vital, but it's only part of the story. In this article, we explore why curiosity, commercial awareness, and asking the right questions often matter more than simply knowing the legislation. When the nature of the transaction is unclear, applying the right VAT treatment becomes a guessing game. Here’s why understanding the business model is the true starting point of effective VAT advisory.
by
Brandon Gatt
Technology & Cyber Assurance
Articles
Jul 2, 2025
|
2 minutes read
Case Study: The CISO’s Real-World Playbook
The British Library openly shared information about a cybersecurity incident, including the vulnerabilities that were exploited and the impact on their systems. Their approach provides a rare opportunity to examine the incident in detail and assess how stronger cybersecurity leadership - such as having a CISO, could have mitigated or even prevented the breach.
by
Gergely Szabó
Zoltan Heffentrager
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