The Malaysian Transfer Pricing Development

Over the past decade, Transfer Pricing has been undeniably one of the top compliance concerns facing medium to large corporations as well as multinational companies (MnCs) in striving to achieve tax efficiency within the group. Therefore, Malaysia has implemented numerous legislation and rules to uphold the transfer pricing regime in place.

This is an article contributed by our Tax professionals, H’ng Yee Ling and Kang Suit Gim, published on the July/August issue of The Malaysian Institute of Certified Public Accountants (MICPA) 2021 bi-monthly journal. The Malaysian Accountant is circulated to all MICPA members and subscribers. Feel free to download article below and enjoy your reading!


The Malaysian Transfer Pricing Developments