In 2021, we have seen the introduction, in our Income Tax Act, of Article 51A, a provision authorising the introduction of a more detailed regulatory framework in relation to transfer pricing and the application of the arm’s length principle.

Although Maltese businesses are typically already aware of their international transfer pricing obligations, it is important that financial services providers, especially those involved in international business advisory, familiarise themselves with the various aspects of transfer pricing that may impact the taxation of international businesses and investments.

Aim of these sessions

This transfer pricing session will start with a brief academic overview of the subject and will then focus on the practical aspects of transfer pricing, through examples and discussions. The aim is to provide a general overview with sufficient detail on a few of the most topical transfer pricing aspects in a Maltese scenario, to help educate participants in identifying possible problematic transfer pricing areas.Come and listen to what a transfer pricing framework may mean for you and your international clients from two practitioners who have put transfer pricing rules to good use in their international practice.Speakers: Ivan Zammit (Sheltons Group) and Adam Polacsik (KPMG)Date and Time: Wednesday, 26 January 2022 at16:30Venue: Zoom due to ongoing pandemicRegistration: Members €25; Non-members €40