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Insights

MFSA Publishes New Code of Conduct for Decision Makers

Key principles affecting boards, executives and governance frameworks

The MFSA has issued a new General Code of Conduct for Decision Makers, setting governance, accountability and leadership expectations across financial services entities.

Wayne Pisani

| 3 min read | 17 Apr 2026

Guidelines on the Tax Treatment of Highly Skilled Individuals Rules

MTCA

Malta’s updated Tax Treatment of Highly Skilled Individuals Rules introduce new income thresholds, eligibility criteria, and application requirements. This article summarises the latest MTCA guidelines and key considerations for employers and professionals.

Andrea Galea

| 3 min read | 14 Apr 2026

Why Financial Services Must Move from Secure by Default to Secure by Design

Quantum Risk and Digital Trust

Quantum computing is reshaping long‑term cryptographic assumptions. This article explores why quantum risk is a governance issue for financial services, and how institutions must move from secure by default to secure by design to protect digital trust.

Wayne Pisani

| 4 min read | 13 Apr 2026

Malta's New VAT and Gaming Tax Framework

A Strategic Shift for Operators

Malta's new VAT and Gaming Tax framework marks a strategic shift for iGaming operators. Learn how VAT recovery and tax consolidation reshape compliance and profitability.

Michael Agius

| 08 Apr 2026

What the Declarant Deadline Means for Businesses Importing into the EU

CBAM:

The EU's Carbon Border Adjustment Mechanism (CBAM) has entered its operational phase, marking a major shift for businesses importing carbon-intensive goods. Following the declarant application deadline, companies must now navigate new compliance requirements, carbon cost exposure and evolving reporting obligations. This article explains how CBAM works, its connection to the EU Emission Trading System (ETS), key timelines, and what importers need to do to remain compliant while managing financial and operational impact.

Francesca Vella

| 30 Mar 2026

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