New Development of Transfer Pricing Requirements in Malaysia (June 2023)

New Income Tax (Transfer Pricing) Rules 2023 has been published on 29 May 2023 and is effective from the Year of Assessment (“YA”) 2023 onwards. Find out more about the latest developments in the Malaysian TP scene by downloading the newsletter below.

Download our latest Transfer Pricing newsletter below to discover the latest changes that touches on ->

  1. Redefinition of ‘arm’s length range’ and ‘median’
  2. Power of Director General to adjust the transfer price
  3. Disclosure of completion date of contemporaneous transfer pricing documentation
  4. Content of contemporaneous transfer pricing documentation
  5. Comparability analysis


Transfer Pricing Latest Development