Latest technical articles

We highlight some of our newly published technical articles, which are relevant to various exams, to help support your studies.

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Pricing 1: Theoretical aspects
Relevant to Performance Management
This article deals with the theoretical aspects of pricing and a second article deals with practical pricing.

Pricing 2: Practical aspects
Relevant to Performance Management
This article deals with practical pricing approaches.

Balanced scorecards
Relevant to Performance Management
For a profit-seeking company, sustained financial success and long-term shareholder value are the ultimate objectives and the balanced scorecard suggests how this might be achieved.

Big data 1: What is big data?
Relevant to Performance Management
Big data is part of the Performance Management syllabus. But what exactly is big data?

Big data 2: How companies use big data
Relevant to Performance Management
This article will describe some real life examples of the use of big data for performance management and measurement purposes.

Company car tax in Hungary
Relevant to Taxation (HUN)
This article is relevant for candidates sitting the TX-HUN exam. Although some dates referred to may be in the past, the underlying principles and concepts covered in the article are still examinable and remain relevant for current candidates.

Aggregate to total income
Relevant to Taxation (MYS)
This article covers all the deductions found under Section 44 of the Income Tax Act 1967, although detailed explanations are restricted to items examinable for TX-MYS.

Tax implications of financial arrangements for motor vehicles
Relevant to Taxation (MYS)
A look at company vehicles and explains how the nature of their use – rather than their model – distinguishes them as either commercial or non-commercial vehicles. In this article, the tax implications of this principle are explained with the use of a case study scenario.

Joint and separate assessment
Relevant to Taxation (MYS)
The principles of joint and separate assessment. 

Planning for success – successful project management
Relevant to Strategic Business Leader
This article considers projects, their planning and management, and looks back to a past SBL exam question to help illustrate how a project can be planned effectively.

The Baldrige performance excellence model
Relevant to Strategic Business Leader
The Baldrige model for world class organisations is featured in the SBL syllabus. This article discusses how it might be examined.

Principles and application of e-marketing in SBL
Relevant to Strategic Business Leader
The article begins with an overview of how the characteristics of e-marketing differ from traditional marketing, and then focuses on the practical application of e-marketing in the context of an SBL exam-style question.

Big data 1: What is big data?
Relevant to Advanced Performance Management
Big data is part of the Advanced Performance Management syllabus. But what exactly is big data?

Big data 2: How companies use big data
Relevant to Advanced Performance Management
This article will describe some real life examples of the use of big data for performance management and measurement purposes.

ATAD controlled foreign company rules
Relevant to Advanced Taxation (MLA)
During 2018, Malta transposed into Maltese tax legislation the provisions of Council Directive 2016/1164 issued on 12 July 2016 (commonly referred to as Anti-Tax Avoidance Directive, ATAD I). Some of the provisions of ATAD I and II are included in the ATX-MLA syllabus and are examinable from June 2020 onwards. The first article in a three-part series explains the controlled foreign company (CFC) rules.

ATAD GAAR and exit tax rules
Relevant to Advanced Taxation (MLA)
The three-part series continues with an explanation of the general anti-abuse rules (GAAR) and exit tax.

ATAD interest limitation rules
Relevant to Advanced Taxation (MLA)
The three-part series concludes with an explanation of the interest limitation rules.

Consolidated group rules
Relevant to Advanced Taxation (MLA)
This article explains the main provisions of the Consolidated Group (Income Tax) Rules and with a view to guiding ATX-MLA candidates in respect of the examining team’s expectations on the topic.

VAT treatment of call-off stock
Relevant to Advanced Taxation (MLA)
The VAT treatment of call-off stock is included in the ATX-MLA syllabus and is examinable from June 2021 onwards.

Exposure Draft: Proposed revisions to the code to promote the role and mindset expected of professional accountants
Relevant to Advanced Audit and Assurance
The purpose of this article is to review and provide a summary of the key proposals contained within the Exposure Draft.