TAX - ZD

Articles TAX

DAC 7: New Tax Reporting Rules for Digital Platforms

Background and Objectives On 22 March 2021, the Council of the European Union adopted Directive…

Kyle Portanier6th June 2024

Articles TAX

EU Council approves draft proposal of FASTER Directive

On 14 May 2024, the Council of the European Union made significant strides in modernizing…

<img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?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/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?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/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?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/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?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/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?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/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' loading='lazy' decoding='async'/>

Kyle Portanier17th May 2024

Articles TAX

Addressing Malta’s Anti-Hybrid Rules – A Technical Overview

In response to global efforts to combat tax avoidance strategies, Malta has enacted legislation to…

<img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?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/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?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/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?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/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?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/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?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/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' loading='lazy' decoding='async'/>

Kyle Portanier23rd April 2024

Articles TAX

Budget Measures Implementation Act – ITA, Duty on Documents and Transfers Act, ITMA

On 2nd April 2024, the parliament enacted Act XIII of 2024 which includes amendments aimed…

<img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?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/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?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/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?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/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?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/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?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/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' loading='lazy' decoding='async'/>

Kyle Portanier10th April 2024

Articles TAX

Simplification of EU tax systems: BEFIT, HOT & TP

On May 18, 2021, the EU Commission issued the Communication on Business Taxation for the…

<img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?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/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?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/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?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/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?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/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?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/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' loading='lazy' decoding='async'/>

Kyle Portanier25th March 2024

Advisory Articles TAX

SEED Capital for Startups

We often hear about a successful startup introducing a new service or product which becomes…

<img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?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/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?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/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?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/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?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/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?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/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' loading='lazy' decoding='async'/>

Kyle Portanier25th March 2024

Articles TAX

Fiscal Incentives linked to Succession Planning

The subject matter can be quite intimidating, as most individuals tend to avoid contemplating their…

<img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?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/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?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/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?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/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?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/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?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/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' loading='lazy' decoding='async'/>

Kyle Portanier13th March 2024

Articles TAX

DAC 8: Reporting and Exchange of Information on Crypto-Assets

Background and Objectives On 17 October 2023, the Council of the European Union unanimously adopted…

<img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?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/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?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/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?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/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?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/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?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/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' loading='lazy' decoding='async'/>

Kyle Portanier28th February 2024