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Besides the measures addressed by the Minister above, other notable developments are the following: Transfer Pricing Earlier this year, the Malta Tax and Customs Administration (MTCA) published Guidelines in relation to the Transfer Pricing Rules (the TP Guidelines) with an objective to clarify and throw light on certain key aspects to assist taxpayers to adhere to their obligations under the Malta Transfer Pricing (TP) Rules

doi:10.1016/j.reprotox.2017.12.010 14

The report focuses on what many of us would deem a simple question: is vaping more dangerous than smoking

Munzel T, Crea F, Rajagopalan S, Luscher T

Above CAD $150, both duties and tax apply