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Country-by-Country Reporting (CbCR) is a tax transparency measure introduced under the OECD BEPS Action 13 framework and implemented in the EU through DAC4. Its purpose is to provide tax authorities with a high-level overview of how large multinational enterprise (MNE) groups allocate income, taxes paid, and economic activity across the jurisdictions in which they operate.

The Malta Business Registry (MBR) has announced the implementation of the Companies Act (Register of Beneficial Owners) (Amendment) Regulations, 2026, which came into effect on 10 July 2026 through Legal Notice 184 of 2026. These amendments revise the existing Companies Act (Register of Beneficial Owners) Regulations (S.L. 386.19) and introduce a number of important changes affecting companies and other commercial partnerships in Malta.

A leadership imperative for Malta’s digital economy

Empowering individuals and organisations to identify, prevent and respond to fraud

Did the Budget deliver on people’s expectations, and more importantly, has it met those of the business community?

Female leaders tend to bring different leadership qualities to the table

In the ever-evolving landscape of global finance, security and compliance are paramount. The SWIFT Customer Security Programme (CSP) 2025 introduces critical updates designed to bolster the integrity, consistency, and security of financial institutions worldwide.

Within our island, the buildup towards the annual Budget Speech has historically always been one of expectation. The Minister of Finance, Hon Clyde Caruana as well as other high ranking Government officials had already announced a number of measures such as the COLA to possibly alleviate this sense of expectation.

Forvis Mazars in Malta is an audit, accountancy, advisory, tax and legal services firm whose services can be leveraged by companies wishing to outsource their accounting and reporting requirements.