ARTICLE · 06 MAY 2025

Transfer Pricing Master File: Requirements And Best Practices

BDO Malta

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Transfer pricing compliance has become an essential aspect of multinational enterprises (MNEs) adhering to global tax regulations.

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BDO Malta

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Malta took a significant step in enhancing its position in the global aviation and financial sectors with the implementation of the Cape Town Convention on International Interests in Mobile Equipment (the 'Convention') along with the Aircraft Protocol

This international treaty, which is designed to streamline the regulation of movable assets, has brought Malta's legal framework in line with that of other signatories, placing the country in an advantageous position. The Convention and its Protocol, specifically aim to improve the financing and leasing of aircraft by providing a clear and standardised legal framework for securing interests in aircraft and engines.

The Cape Town Convention and the Aircraft Protocol

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