Malta’s Draft Transfer Pricing Regulation and Proposed Trajectory

Journal
Bilaney, S.K.; Tomaselli, E.
Malta
International Transfer Pricing Journal 2022 (Volume 29), No. 3
Format/Price
JournalUSD 45

Malta has been late in introducing formal transfer pricing rules. Being late is not bad; it offers an opportunity to frame regulations based on the learnings from other jurisdictions. In this article, the authors not only analyse the Maltese transfer pricing regulations but also suggest a possible trajectory to be future-ready.