ARTICLE · 01 FEBRUARY 2022

Malta's Road To Transfer Pricing Rules

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As part of Malta's Recovery and Resilience Plan[i], the Government of Malta has committed to reform the governance of the judiciary, anti-corruption, anti-money laundering and the fight against aggressive tax planning.

MaltaTax

Franklin Cachia

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As part of Malta's Recovery and Resilience Plan¹, the Government of Malta has committed to reform the governance of the judiciary, anti-corruption, anti-money laundering and the fight against aggressive tax planning. In this respect, the plan includes crucial reforms to strengthen the judiciary's independence, to address some features of the tax system that facilitate aggressive tax planning and to strengthen the institutional framework in order to fight against corruption and money laundering. Consequently, the introduction of Specific Transfer Pricing Legislation and procedures to prevent loss of public revenues through international tax arbitrage was overdue.

What is Transfer Pricing?

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