Aspects of Transfer Pricing

This session will provide an overview of the salient principles of transfer pricing, in particular the concept of the arm’s length principle and the various transfer pricing methods as stipulated in the OECD Transfer Pricing Guidelines. It will also provide insight in relation to the Malta Transfer Pricing Rules and Guidelines addressing the relevance of the OECD Transfer Pricing Guidelines within local application.

The Speaker

Jana Farrugia, a senior manager at Deloitte Malta, is a Certified Public Accountant and Registered Auditor. She graduated with a Bachelor of Accountancy (Hons.) Degree from the University of Malta, after which she pursued her post-graduate Diploma in Taxation from the Malta Institute of Taxation. Her main area of practice is taxation and related matters including corporate tax and international tax. She has assisted local and international clients operating in diverse industries in both compliance and advisory tax matters. She managed a tax practice in a large mid-tier firm for twelve years before joining Deloitte. Jana sits on the Committee of Direct Taxation of the Malta Institute of Accountants, is a fellow member of the Malta Institute of Taxation and the Malta Institute of Accountants, and a member of the Malta Institute of Financial Service Practitioners. She has lectured in both direct and indirect tax matters, as well as at the University of Malta.