Malta: Corporate Governance

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Article
Does an email regarding an insider list and a trading ban amount to inside information?
The Court of Justice of the European Union examines whether notifying someone of their inclusion on an insider list, coupled with a trading prohibition, constitutes inside information under the Market Abuse Regulation. This landmark case explores the boundaries between procedural communications and legally significant disclosures that could impact investment decisions.
Malta Finance
GA
Ganado Advocates
Article
Guidelines On The Tax Treatment Of Highly Skilled Individuals Rules
Malta's Tax & Customs Administration has issued comprehensive guidelines clarifying the 15% tax regime for highly skilled individuals, introducing progressive income thresholds that increase every five years and establishing transitional arrangements for aviation sector roles. The guidelines address critical implementation details including annual tax option exercises, competent authority designations, and role eligibility criteria that prioritize job functions over titles.
Malta Employment
GT
Grant Thornton Malta
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