The Transfer Pricing Landscape In Malta

As the global project to modernise international tax rules nears the finish line, over 130 countries have agreed on a final set of proposals for preventing base erosion and profit shifting ('BEPS'), and tax leaders of international companies have a clearer view of the prospective future framework. Now, as the world's focus shifts to domestic implementation, tax leaders in Malta and worldwide will likely have their hands full managing the potential impacts.

Following the developments within this framework, the Maltese government is also committed to implement specific transfer pricing rules in accordance with the current global standards related to the arm's length principle.