Yes, you need MPPT with that one unless you want to waste nearly half the power. The potential power from ANY solar panel is simply Imp x the operating voltage. If you hook this panel to a 12v battery with a PWM controller the voltage might be around 14v. That's 8.55 A Imp x 14 v = 120 watts.
You could do that but why? With an MPPT controller you will be able to get the full 265 watts from the panel because the controller will allow it to operate at just the right voltage for maximum output under any conditions.