For multinational groups operating in Malaysia, these developments represent a significant shift in transfer pricing expectations. Businesses are now expected to carefully assess debt versus equity characterisation, borrower creditworthiness, comparability factors, and the overall economic substance of their financing arrangements. At the same time, the Inland Revenue Board of Malaysia (IRBM) has reinforced the importance of maintaining documentation capable of supporting both the structure and pricing of intra-group loans.

To help businesses understand these changes, the Transfer Pricing Solutions team has prepared a practical five-part video series covering the key concepts and compliance considerations arising from the new guidance.

In this series:

• Introduction: Adriana Calderon, Managing Partner, provides an overview of the new guidelines and their implications for multinational groups.
• Chapter 1: Jayden explains debt versus equity characterisation and why transaction delineation matters.
• Chapter 2: Samuel explores borrower creditworthiness, financing analysis, and the impact of group support.
• Chapter 3: Arzi discusses arm's length interest rates, comparability factors, and the preferred pricing methodologies.
• Chapter 4: Munirah reviews documentation requirements, compliance expectations, and practical audit considerations.

Whether you are a borrower, lender, tax manager, finance director, or part of a multinational group with Malaysian financing arrangements, these videos provide practical insights into the areas most likely to attract scrutiny under the new rules.

Watch the videos below to better understand the new requirements and identify the actions your business should take to strengthen compliance, minimise risk, and prepare for increased transfer pricing scrutiny.

For expanded information, please review our article on this topic HERE