The Commissioner for Revenue (CFR) recently published a consultation document on the draft Transfer Pricing rules which are envisaged to be transposed into Maltese legislation, with effect from 1 January 2024. The Transfer Pricing rules are subject to public consultation which ends on 28 February 2022. The responses from the consultation will be taken into consideration in the formulation of the final transfer pricing rules, that shall be published by way of a legal notice during the last quarter of 2022.