Maltese Transfer Pricing Rules

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 session will provide an overview of the Maltese Transfer Pricing Rules and the Transfer Pricing Guidelines issued by the MTCA, including:

Background on the arm’s length principle
Transfer pricing methods
The grandfathering provision with respect to arrangements entered into before the effective date of the rules
The determination of the size of an enterprise vis-à-vis the exclusion for micro, small and medium-sized enterprises
The ‘de minimis’ exclusion
Documentation requirements

Target Audience:

The session is aimed for accountants, lawyers, auditors, service providers, and finance team personnel.

Learning Outcomes:

This session intends to provide the participants with a grasp of the key basic transfer pricing concepts and the applicability of the Maltese Transfer Pricing Rules.

Prerequisites:

Basic tax knowledge.

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 the session.

Trainer:

Thomas Zammit, Senior Manager, International Tax Advisory, KPMG in Malta

Thomas Zammit

Thomas is a Senior Manager as part of the tax function of KPMG Malta, having joined during 2016 after completing the Master in Accountancy degree at the University of Malta. He also completed the Advanced Diploma in International Taxation which is awarded by the Chartered Institute of Taxation. Thomas’s role mainly focuses on domestic corporate tax and incentive legislation, whereby he is involved in the provision of tax compliance and tax advisory services to local and international corporate clients across various industries.