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Articles TAX

Tax Administration in Malta

General Overview The Income Tax system in Malta is primarily a self-assessment system, whereby taxpayers…

Kyle Portanier6th February 2025

Articles VAT

VAT – Applicability Of The Triangulation Simplification Provisions

As the name implies, the triangulation simplification provisions set out in Council Directive 2006/112/EC (the…

<img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' loading='lazy' decoding='async'/>

Kyle Portanier31st January 2025

Advisory Articles

Micro Invest Scheme 2025

The Micro Invest Scheme is designed to support businesses - including start-ups, family businesses and…

<img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' loading='lazy' decoding='async'/>

Kyle Portanier30th January 2025

Advisory Articles

Building Resilience Through Financial Modelling

In an unpredictable global economy, where disruptions can occur overnight, businesses must adopt financial models…

<img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' loading='lazy' decoding='async'/>

Kyle Portanier24th January 2025

Articles Audit

Accounting for leases under GAPSME and IFRS

Among the major updates in recent years is the introduction of IFRS 16 - Leases,…

<img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' loading='lazy' decoding='async'/>

Kyle Portanier24th January 2025

Articles ESG

Green Aviation: How ESG is Transforming the Future of Air Travel

Environmental, Social, and Governance (ESG) factors are rapidly reshaping the aviation industry, driving significant changes…

<img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' loading='lazy' decoding='async'/>

Kyle Portanier21st January 2025

Articles ESG

ESG Integration in Gaming: Navigating Environmental, Social and Governance Challenges and Opportunities

As corporate responsibility continues to evolve, the integration of ESG principles into business operations has…

<img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' loading='lazy' decoding='async'/>

Kyle Portanier17th January 2025

Articles HR

Malta’s New Labour Migration Policy

A new labour migration policy aimed at controlling high turnover rates and safeguarding the rights…

<img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' loading='lazy' decoding='async'/>

Kyle Portanier15th January 2025