Strategies to optimize your finances

Transfer price refers to the amount one division of a company charges another for goods or services. It’s a key tool for managing tax liabilities across different regions. In this article, you’ll learn what transfer pricing is, the various methods used, and the benefits and best practices associated with it.

As global tax regulations tighten, the OECD’s Base Erosion and Profit Shifting (BEPS) 2.0 framework has introduced significant changes for multinational enterprises (MNEs).

Transfer pricing regulations have been in force in Malta since January 2024, introduced by Legal Notice 284 of 2022. After 18 months of operation, we can assess how these regulations affect international business structures and compliance requirements.