Transfer Pricing Rules, Ministerial Decision No. 97 of 2023

Scope

Requires a transfer pricing disclosure with the corporate tax return for related party transactions and, where the thresholds are met, Master File and Local File documentation on the arm's length principle.

This page is a summary prepared for orientation. The operative text is the instrument as published, together with any amending orders and implementing instructions. Confirm the current version and the practice of the administering authority before relying on it for a filing.