{"version":"1.0","provider_name":"Labr\u00e9 advocaten","provider_url":"https:\/\/labre.nl\/en\/","author_name":"Tara Bruijn","author_url":"https:\/\/labre.nl\/en\/author\/tara\/","title":"Malta: Publication of Malta Transfer Pricing Rules &#183; Labr\u00e9 advocaten","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"2zw6Eqq3B0\"><a href=\"https:\/\/labre.nl\/en\/2023\/02\/07\/malta-publication-of-malta-transfer-pricing-rules\/\">Malta: Publication of Malta Transfer Pricing Rules<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/labre.nl\/en\/2023\/02\/07\/malta-publication-of-malta-transfer-pricing-rules\/embed\/#?secret=2zw6Eqq3B0\" width=\"600\" height=\"338\" title=\"&#8220;Malta: Publication of Malta Transfer Pricing Rules&#8221; &#8212; Labr\u00e9 advocaten\" data-secret=\"2zw6Eqq3B0\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/labre.nl\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","thumbnail_url":"https:\/\/labre.nl\/wp-content\/uploads\/screenshot-2023-02-07-at-09-24-47.png","thumbnail_width":767,"thumbnail_height":767,"description":"\u00a0 Although Maltese tax law contains several references to the &#8216;arm&#8217;s length principle&#8217; the Maltese legislator had never introduced a set of formal transfer pricing rules in the Income Tax Act, till the 18th of November 2022. Further to the enactment of enabling legislation namely, Article 51A of the Income Tax Act back in 2021,..."}