Malta published Legal Notice 284 of 2022 in the Official Gazette on 18 November 2022, which contains the Transfer Pricing Rules 2022. The rules provide for the establishment of a transfer pricing regime in Malta, including relevant definitions, provisions regarding the application of the arm's length principle and transfer pricing methods, exceptions from the rules, and provisions for transfer pricing rulings and advance pricing agreements. The rules apply for basis years commencing on or after 1 January 2024 in relation to any arrangement entered into on or after that date. For arrangements entered into before that date, the rules apply...