One of the by-products of an increasingly-globalised world is the rapid increase in cross-border trade. A phenomenon which was hitherto limited to a handful of multinationals, has become standard practice today for a multitude of businesses, including SMEs.
One consideration which could be significantly more taxing on smaller businesses when...
The General Data Protection Regulation (the "GDPR") will enter into force on the 25th of May of this year, effectively replacing the Data Protection Directive (the "DPD"), which has been in force since 1995. In the past 23 years, the occurrence of significant technological advances, particularly in the online sphere,...
As businesses set out to implement operational changes to phase into the new regulatory environment brought about by the GDPR, many are those who are still struggling to understand the parameters in which data controllers are expected to obtain consent from data subjects as a basis for lawful processing.
The...
Issued on 2nd May 2017, the Duty on Donations of Marketable Securities and Immovable Property Used for Business (Exemption) Order, 2017 (L.N. 131 OF 2017) had introduced a reduced rate of duty for intra-family donations of company shares and immovable property used within a family business.
The main features of...
In May 2014, the Court of Justice of the European Union (CJEU) ruled that search engines, such as Google, assumed the function of a controller and set out the right of data subjects to request the erasure of personal data that is ‘inadequate, irrelevant or no longer relevant’.
Search Engine...
Muscat Mizzi Advocates will be attending the Web Summit 2017 between the 6th – 9th November 2017 at the Altice Arena, Lisbon. The summit is the world’s largest gathering for online businesses and aspiring startups. It provides a unique insight on the latest technological trends and adaptations, with artificial intelligence,...
Malta has experienced continued economic growth, going from strength to strength; with real GDP rising from 5.5% in 2016 to 6.3% in June 2017. Additionally, employment figures remain positive, with a 3.1% increase in female participation in the workforce, unemployment reduced to a record low of just 4.1%, and the...
In a recent ruling, Stichtung Brein v Jack Frederik Wullems (known as Filmspeler), the Courts of Justice of the European Union (CJEU) held that the temporary reproduction of copyright-protected content on TV multimedia boxes, is considered as an infringement of the right-holders’ rights, particularly the right of communication to the...
Negative search engine results can have undesired consequences such as loss of business or employment opportunities. This can be disproportionately unfair if the information is false, misleading or outdated.
This principle was confirmed in an important ruling on the subject delivered by the Court of Justice of the European Union...
On the 22nd July 2013, the European Parliament enacted Regulation 345/2013 and 346/2013 which laid down uniform requirements and conditions for managers of European Venture Capital Funds (EuVECAs) and European Social Entrepreneurship Funds (EuSEFs). EuVECAs and EuSEFs are essentially harmonised collective investment schemes intended to facilitate the supply of capital...
In a recent landmark ruling, a tribunal in London has ruled that self-employed contractors engaged by Uber are in effect to be treated as “workers”. This decision, which is subject to an appeal by Uber, carries with it implications that should be considered by all tech companies that connect independent...
Muscat Mizzi Advocates to attend the Hedge Fund Emerging and Startup Manager Forum in Zurich and European Fund Finance Symposium in London
Muscat Mizzi Advocates will be attending the Hedge Fund Emerging and Startup Manger Forum on the 19th October 2016 at The Dolder Grand, Zurich. The conference seeks to...
A hyperlink, or simply a link, is a reference to data found elsewhere on the internet. It is the most common tool used to share information online and is oftentimes considered to be a sine qua non to the smooth functioning of the internet as an avenue for freedom of...
The European Commission has once again ranked Malta among the top 5 European Union Member States, according to the latest Competitiveness scoreboard published on Thursday 29th September 2016.In particular, Commissioner for the Internal Market, Industry, Entrepreneurship and SMEs Ezbieta Bienkowska noted how Malta ranked with the top 5 Member States...
In a recent State aid ruling delivered by the European Commission’s competition department, Apple Inc., a multinational consumer electronics company, was ordered to pay €13 billion (plus interest) to the Irish Government in the form of retroactive tax payments.
Commenting on the Commission’s ruling, Competition Commissioner Margrethe Vestager argued that:...
In July 2016, the Ultimate Fighting Championship (“UFC”) was sold for a price tag of $4 billion, making it the most expensive transaction in history for a sports organization.
To give some perspective to the magnitude of the sale, Manchester United Football Club, one of the most popular football clubs...
Following recent media scandals, the OECD has intensified its recent work to lay down new international standards to tackle tax evasion and tax avoidance amongst others. The OECD has estimated that €90 to €210 billion Euros are being lost every year through tax avoidance. There are currently 15 base erosion...
When it comes to starting your own business, it is important to identify the right set-up to cater for your individual requirements and those of your business. In order to guide you in this journey, we have set out the three most common set-ups used to start a businesses: the...
Increasingly, cyber attacks have become more than just a matter of public concern but of private concern, as well, as private companies are more frequently targeted by hackers than ever before. Attacks now come from all sides, and attackers may include organized criminals, governments, competitors and even a company’s own...
The immediate impact of this upheaval aside, Brexit is one of the most significant social events in Europe of the post-war era – a wholesale rejection of the European project – which will present both challenges and opportunities, if indeed it happens at all.
One must wonder: what does the...
