Malta’s draft transfer pricing regulation and proposed trajectory electrónico Sunny Bilaney and Elena Tomaselli
By: Bilaney, Sunny Kishore
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Contributor(s): Tomaselli, Elena.
Material type: 
ArticleSubject(s): PRECIOS DE TRANSFERENCIA | ACUERDOS PREVIOS SOBRE PRECIOS DE TRANSFERENCIA | ESTABLECIMIENTO PERMANENTE | MALTA
In:
International Transfer Pricing Journal v. 29, n. 3, 2022, p. 220-224Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2022/3-10 (Browse shelf) | Available | ITPJ/2022/3-10 |
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Disponible únicamente en formato electrónico
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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.
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