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The Commissioner for Revenue published the DAC6 guidelines

The Commissioner for Revenue published the DAC6 guidelines

The Commissioner for Revenue (CfR) has published the Guidelines on the Mandatory Automatic Exchange of Information in relation to Cross-Border Arrangements (the “Guidelines”) issued via Subsidiary legislation 123.127 which focuses on the transposition of the DAC6 into...

Jurisdiction Over Contracts of Employment

Jurisdiction Over Contracts of Employment

New amendments to the Employment and Industrial Relations Act on Fixed-Term Contracts Act LVIII of 2020 amending the Employment and Industrial Relations Act published on the 11 December 2020, addresses issues raised in a judgement of the Court of Appeal decided on the...

Malta’s Sovereignty & the Jurisdiction of Maltese Courts

Malta’s Sovereignty & the Jurisdiction of Maltese Courts

Is a Status of Force Agreement (SOFA) with the United States incompatible with Malta’s neutrality clause in the Constitution? What is a Status of Force Agreement (SOFA)? The Status of Force Agreement finds its footing in military alliances and the presence of military...

Cohabitation Act

Cohabitation Act

A new Cohabitation Act repealing the previous Cohabitation Act has recently been implemented. Act XXVII of 2020 has completely overhauled the previous Act introducing new provisions and definitions. Definition of Cohabitant A “cohabitant” is defined as a person who is...

The Gender Pay Gap

The Gender Pay Gap

The Gender Pay Gap is different across the EU Member States. The narrowest is 3.5% in Romania whereas the widest gender pay gap is registered at 25.6% in Estonia. Unlike the provision of equal pay, which is legally binding and refers to men and women being paid the...