Three Events on Legal Notice 284 of 2022 - The Introduction of transfer pricing legislation in Malta

The Malta Tax and Customs Administration in collaboration with the Malta Institute of Accountants (MIA), the Malta Institute of Taxation, the Institute of Financial Services Practitioners, the Malta Institute of Management and the Chamber of Advocates, is organising three events on Transfer Pricing - a new area of tax law for Malta.

The objective of these events is to provide a comprehensive, yet concise overview of the relevant rules coming into force as from January 2024 and the obligations brought about on taxpayers as a result of these rules. Given the prevalence of related party transactions in cross border trade and investment, sufficient familiarity with these obligations is a must for practitioners and taxpayers operating in this sphere.

 Visit the MIA website for more information about these events and to register.

3 sessions ~ 12 Core CPE hours* ~ online

• Date: 30 October 2023     Time:12:30 - 16:45 
• Date:13 November 2023  Time:12:03 - 16:45 
• Date: 20 November 2023 Time:09:30 - 13:45

*CPE hours will only be given to those who attend the entire three events (12 hours)

SPECIFIC TOPICS TO BE COVERED DURING THE EVENTS

• The Arm-length Principle and an introduction to Transfer Pricing in general;
• Overview of Legal Notice 284 of 2022 with focus on specific key aspects of the Legal Notice;
• Comparability Analysis & Search for Comparables;
• Transfer Pricing Methods;
• Documentation aspects;
• Preventing & Solving disputes (Advanced Pricing Arrangements, relevant instruments & process involved);
• Other, including pertinent developments in this area