Transfer Pricing Methods in Malaysia
Learning Centre • Videos & Webinars • Transfer Pricing Methods in Malaysia
Learning Centre • Videos & Webinars • Transfer Pricing Methods in Malaysia
With the recent changes in Malaysia Transfer Pricing legislation, the Malaysia tax authority continues to focus on transfer pricing reviews.
An area that taxpayers and authorities may disagree upon is the correct application of the five TP methods recognised by the Organisation
for Economic Co-operation and Development (OECD), often escalating into disputes, in which companies have to demonstrate why and how the
specific method was adopted.
Malaysia has stepped up on the reviewing of TP methods and documentation. As such, careful deliberation must be exercised when selecting the
most suitable TP method. Above all, the method chosen must be correctly applied to justify an arms’ length price.
