malta-transfer-pricingSource-cited draft Use this skill whenever asked about Malta transfer pricing rules, documentation requirements, or arm's length pricing for cross-border related-party transactions. Trigger on phrases like "transfer pricing Malta", "TP documentation", "master file Malta", "local file Malta", "arm's length Malta", "related party transactions Malta", "CbCR Malta", "country-by-country report Malta", "BEPS Malta", "intercompany pricing Malta", or any question about transfer pricing compliance for Maltese entities within multinational groups.