ARTICLE · 20 SEPTEMBER 2023

Do The Malta Transfer Pricing Rules Apply To You?

KPMG Malta

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The Maltese Transfer Pricing Rules are effective from basis years commencing on or after 1st January 2024 and require the pricing of in-scope cross-border arrangements to be at arm's length for the purposes...

MaltaTax

John Ellul Sullivan

Lisa Zarb Mizzi

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The Maltese Transfer Pricing Rules are effective from basis years commencing on or after 1st January 2024 and require the pricing of in-scope cross-border arrangements to be at arm's length for the purposes of computing the taxable income of relevant persons. The following is an overview of the salient features of the Maltese Transfer Pricing Rules to help you understand the applicability of these rules to your group.

The Maltese Transfer Pricing Rules apply in relation to cross-border arrangements:

Between associated enterprises.
Entered into on or after 1 January 2024 or arrangements entered into before 1 January 2024 but are materially altered on or after that date.

Exclusions

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