Transfer Pricing in Malta – Implications for the Gaming Sector

This course can be delivered to your organisation as part of our bespoke Corporate Training Solutions, at your own time and your own convenience. Contact us on kla@kpmg.com.mt or call us on +356 2563 6363 or on +356 9963 6363 for more information on how we can take care of your organisation’s training needs.

Course Description:

This tailored session for the Gaming Sector in Malta will lay the foundations of the key concepts of Transfer Pricing. It provides an overview of the OECD Transfer Pricing Guidelines, the Arm’s Length Principle and the OECD’s action plan against Base Erosion and Profit Shifting (BEPS). Updates on local rules as well as global compliance requirements will also be provided in the first part. The second part of the session will cover the implications related to the revenue share & profit split model and the appropriate transfer pricing policies.

This session will be covering the below topics:

OECD Action Plan
Arm’s Length Principle
Prior required reading for the session: The OECD TP Guidelines relevant to the session

Target Audience:

This session is relevant to CFOs, Tax Professionals, CSPs, Accountants and Lawyers.

Learning Outcomes:

Overview of the obtaining state of affairs in global transfer pricing
OECD BEPS Action Plan
Announced local legislation
Key concepts in transfer pricing analysis
Compliance requirements implemented globally -Implications relevant to the revenue share & profit split model

Prerequisites:

A basic understanding of tax and accounting concepts are useful.

Reading Material:

The latest version of the OECD TP 2022 Guidelines will be included as references (available for free reading online on the OECD website).

Venue: Kindly contact us on kla@kpmg.com.mt to indicate your preferred training method; online or in-person.

CPE Hours: This course qualifies for 2 hours of Structured CPE which can be classified as Core Competency. A certificate of attendance will be provided at the end of each session.

Trainer:

Adam Polacsik, Manager, International Tax Advisory, KPMG in Malta

Adam Polacsik

Adam is a tax manager in KPMG Malta assisting the International Tax team with transfer pricing related queries. Adam is a specialist in Transfer Pricing, bringing over 8 years of professional experience within this area, previously assisting large multinationals in multiple industrial sectors in Italy, i.e. Real Estate, Automotive, Pharma, Energy and Luxury Goods sectors. In particular, Adam has assisted in design and development of adequate TP documentation following the EU TP Code of Conduct and the OECD BEPS Action Plan, assisted clients in negotiated settlements (APAs, MAPs), M&A due diligence support, transfer pricing policy planning and business (re)structuring. Adam has an extensive experience and knowledge of Transfer Pricing requirements and regulations locally and in various countries such as Italy, France, Luxembourg, United Kingdom and Hungary. Advising local and foreign Multinational Entities on Country-by-Country (CbyC) documentation, supporting them with the local CbyC Reporting and Notifications.