Malaysia Intra-Group Services, is it only about the mark-up?

KnowledgeMalaysia Intra-Group Services, is it only about the mark-up?

Malaysia Intra-Group Services, is it only about the mark-up?


Intra-group service is one of the most common international related party transactions entered by Malaysian Taxpayers.


Today, almost all companies require a diverse range of services from associated enterprises whether it is administrative, technical, strategic management, financial or commercial.

Because it is a common transaction, tax authorise around the world do focus and challenge the pricing of intra-group services, especially post BEPS[1] where the substance over form principle has been enhanced as the core for any intercompany transaction.



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