MT · S.L. 123.207
Transfer Pricing Rules (S.L. 123.207)
Inhalt
- Art. 1 Citation and applicability.
- Art. 2 Interpretation. Cap. 123. S.L. 123.127
- Art. 3 Ascertaining the total income.
- Art. 4 Definition of arm’s length amount.
- Art. 5 Transfer pricing methods.
- Art. 6 Records.
- Art. 7 Use of the arm’s length amount.
- Art. 8 Relevance of these rules.
- Art. 9 Exceptions. S.L. 123.128.
- Art. 10 Ascertaining the total income of a permanent establishment.
- Art. 11 Unilateral transfer pricing rulings. Cap. 490. Cap. 372. Renewal of unilateral transfer pricing ruling.
- Art. 12 Advance pricing agreements.