Malta published Legal Notice No. 9 of 2024 in the Official Gazette on 19 January 2024, which contains the Transfer Pricing (Amendment) Rules, 2024. Malta's transfer pricing rules were introduced by Legal Notice 284 of 2022 (previous coverage). It was originally provided that 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 only apply where such arrangements are materially altered on or after that date (grandfathering provision). Legal Notice No. 9 of 2024 amends this...