Dear MIT Member

Kindly be informed that, further to the consultation completed earlier this year, the Transfer Pricing Rules 2022 have been published by Legal Notice 284 of 2022. Click on the link below to download the Legal Notice.

The Transfer Pricing Rules apply for basis years commencing on or after 1 January 2024 in relation to any arrangement entered into on or after that date.
In the case of arrangements entered into before 1 January 2024, the rules apply to those arrangements that are materially altered on or after that date.