An overview by Avanzia Taxand
Malta will be introducing transfer pricing rules with effect from 1 January 2024 following the publication of Legal Notice 284 of 2022 on 18 November 2022.
The rules apply to cross-border arrangements entered between associated enterprises. The term associated enterprises includes the relationship between a permanent establishment and the company.
In terms of the Rules, bodies of persons will be considered associated enterprises when there is direct or indirect control through a holding of more than 75% of the voting rights or ordinary share capital.
Our Maltese firm, Avanzia Taxand, provides an analysis of these measures in greater detail.
Read the full article here.
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