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Legal Notice 284 of 2022 introduced Transfer Pricing Rules (TPR) in Malta. The rules apply as from basis years starting on or after 1st January 2024 and with respect to arrangements that are either newly entered into after 1st January 2024 or are materially altered on or after that date. The rules will apply to all cross-border transactions (domestic transactions are excluded from the scope of the TPR) between associated enterprises, even if there has not been any material al