Transfer Pricing in practice – Understanding rules, compliance, and disclosure

Course Description

This training provides a practical overview of the Maltese transfer pricing rules, focusing on the key principles of the arm’s length principle and how local rules and OECD guidelines apply to cross-border intra-group transactions. You will gain insights into documentation requirements like Master File and Local File, and new tax return disclosure obligations. We will also cover key risk areas and common pitfalls. The session will explore how transfer pricing interacts with other tax areas, including recent VAT developments in relation to the arm’s length principle. Throughout, we’ll use practical examples to show how businesses can stay compliant while managing effectively transfer pricing risks.

Speakers – Mirko Rapa, Mirko Gulic, Abigail D’Amato