Close
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.
For similar content to our Global Guide, subscribe to our mailing list and keep up to date.