This Article is a series of article that aims to provide a background on transfer pricing methods. In this first article we will discuss the differences between transactional and traditional methods and considerations to be taken into account.
The choice of transfer pricing method to be applied is a highly context-specific exercise and one-size-fits-all approaches are seldomly appropriate. The choice for a method will depend on the nature of the transaction, the degree of control and influence that each related party has over the transaction, and the availability of reliable data to support the calculation of an arm's length price.
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We’ll discuss best practices for intragroup financing in the region, including regulatory and risk management issues and potential pitfalls.
Our expert panel will discuss the latest trends in intra group services in the Asia region and offer advice on how to develop effective management strategies
We will be discussing current trends in transfer pricing dispute cases, learning to identify key issues or high-risk areas, and strategies to mitigate the risk of transfer pricing dispute cases.
With increasing scrutiny, transfer pricing audits are becoming more common. Failure to comply with documentation requirements can lead to significant penalties.
The IRBM has recently issued a Frequently Asked Questions to address the questions taxpayers and tax professionals regarding the Transfer Pricing Surcharge.
Malaysia taxpayers will be required to include the date on which their contemporaneous TP documentation is completed from YA 2023.