The Maltese Presidency of the Council of the European Union, responsible for Ecofin dossiers, continued with its effort in combating tax erosion, evasion and profit shifting.

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...

The Malta Tax and Customs Administration published Guidelines in relation to the Maltese Transfer Pricing Rules. The guidelines can be accessed from here...

The implementation of transfer pricing in Malta will be effective as from the 1st January 2024. The transfer pricing rules will apply to any related party arrangement entered on or after this date.

The Commissioner for Revenue issued draft Transfer Pricing Rules for public consultation.

S.L. 123.207 entitled "Transfer Pricing Rules (the ‘Rules')" has been amended by Legal Notice 9 of 2024 Transfer Pricing (Amendment) Rules, 2024 which was published on 19th January 2024.

For years, multinational enterprises have navigated uncertainty at the intersection of VAT and transfer pricing (TP) regulations. The central question remains unresolved: Are TP adjustments simply outside VAT's scope...

Malta is one of the most attractive destinations for establishing holding companies dedicated to managing intellectual property (IP), thanks to its combination of favourable tax benefits, a strong legal framework, a network of over 70 Double Taxation Agreements (DTAs) and direct access to the European single market.

In 2022, Malta introduced its first transfer pricing system through Legal Notice 284 of 2022, with effect from 2024.

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

An amendment has been made to the Maltese Transfer Pricing Rules ("TP Rules") whereby a sunset clause to the grandfathering provision has been introduced.

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'),

On 18th November 2022 Malta has published Legal Notice 284 of 2022 hereby implementing Transfer Pricing Rules in to legislation.

Over the past twenty odd years, Malta has become an international hub for foreign direct investment (FDI).

The Agreement between Malta and Romania for the avoidance of double taxation (Treaty) was originally signed in Bucharest on 30 November 1995.

Transfer pricing regulations are critical for ensuring that multinational enterprises (MNEs) comply with tax laws in various jurisdictions.

Deloitte Malta was awarded ‘Malta Tax Firm Of The Year 2014’ by the International Tax Review during the 10th European Tax Awards dinner.

Donald Vella, Kirsten Debono Huskinson and Gabriella Chircop have contributed, once again, the Malta Chapter to the Corporate Tax 2024 Global Practice Guide, published by Chambers and Partners.

Corporate structures and tax treatment; transparent entities; determination of tax residence of incorporated businesses; applicable income tax rates.

Intragroup financing arrangements are a common feature in multinational groups. Loans, guarantees, and cash pooling structures offer flexibility and centralised control over liquidity.