Log in or register
Share on LinkedInShare on LinkedIn

ARTICLE · 24 NOVEMBER 2022

Malta Publishes Transfer Pricing Rules

WH Partners
WH Partners
Contributor
WH Partners

WH Partners

We are a law firm with a strong focus on assisting businesses fuelling the digital economy. We have...

View firm profile
Explore more from WH Partners

On 18 November 2022 Malta published subsidiary legislation implementing Transfer Pricing Rules into Malta's tax system ("Rules").

MaltaTax
Anton Vella Laurenti
Anton Vella Laurenti
Aleksandr Belugin
Aleksandr Belugin
Author LinkedIn connections

On 18 November 2022 Malta published subsidiary legislation implementing Transfer Pricing Rules into Malta's tax system ("Rules"). The Rules will apply on all transactions (referred to as “arrangements”) which are entered into on or after 1st of January 2024 as well as pre-existing transactions which are “materially” altered on or after that date. The Transfer Pricing Rules will apply when determining the tax base of a company derived from “cross-border arrangement” between “associated enterprises” having directly or indirectly more than 75% in the participating rights. With respect to constituent entities of a MNE group the percentage participation shall be 50%.

SMEs as defined in the State Aid Rules fall outside the scope of these rules.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

View source

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

Malta's New Individual Tax Programme

Malta has introduced a new Individual Tax Programme consolidating its existing residence schemes into a single framework effective January 2027. While maintaining the attractive 15% tax rate on foreign-source income, the programme introduces significantly higher economic thresholds and a five-year renewable status model, signaling a shift toward attracting genuine long-term residents willing to make substantial contributions to the Maltese economy.
MaltaTax
Grant Thornton Malta
Grant Thornton Malta
Article

Same NPC, Different Rules: How A Player’s Age Changes Their Responsibilities Under The AI Act

The EU AI Act's Article 50 introduces age-dependent disclosure requirements for AI-powered NPCs in video games, creating a new compliance framework where the same generative character may require explicit labeling in one context but not another. This provision intersects with emerging consumer protection regulations and child safety standards, fundamentally changing how gaming studios must assess their AI implementations based on actual player demographics rather than abstract user models.
PolandTechnology
WH Partners
WH Partners
Article

EU AI Act: The Latest Compliance Checkpoint

The EU AI Act's transparency obligations became enforceable on 2 August 2026, requiring providers and deployers of AI systems to clearly disclose AI-generated content, inform users of AI interactions, and label deepfakes. Organizations must now navigate new compliance requirements including disclosure obligations for emotion recognition systems and content on matters of public interest, while facing potential fines of up to €15 million or 3% of global turnover for non-compliance.
European UnionTechnology
WH Partners
WH Partners
Article

New Pembroke Reverse Osmosis Plant: €10.2 Million Tender Launched By Malta Water Services Corporation

The Water Services Corporation has issued a major tender for the design, construction and commissioning of a new reverse osmosis desalination plant in Pembroke, Malta, with a nominal capacity of 11,200 m³ per day. The procurement follows EU Directive 2014/25/EU procedures and requires the existing plant to remain operational throughout the project's 100-week completion period. Economic operators must navigate extensive technical requirements covering reverse-osmosis systems, electrical infrastructure,
MaltaGovernment, Public Sector
WH Partners
WH Partners
Article

EU Reaches Compromise On PSD3 And PSR: Tighter Harmonisation, Crypto Rules And Stronger Consumer Transparency.

The European Union has reached a compromise on the Payment Services Directive 3 (PSD3) and Payment Services Regulation (PSR), introducing sweeping changes to harmonise payment rules across Member States. The package addresses fragmentation under PSD2 by migrating conduct-of-business rules into directly applicable regulations, while introducing new provisions on cash access, cryptocurrency payment services, fraud liability, and open banking.
European UnionTechnology
WH Partners
WH Partners