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Malaysia Transfer Pricing.pdf

transfer-pricing-country-profile-malaysia.pdf
Preview of Malaysia Transfer Pricing
🔗 Source: oecd.org
📊 Size: 865 KB
👤 Author: OECD
⬇️ Downloads: 375

Summary

Malaysia's transfer pricing regulations are based on the Arm's Length Principle, with Subsection 140A(2) of the Income Tax Act 1967 stating that associated persons must determine and apply the arm's length price for acquisitions or supplies. The OECD Transfer Pricing Guidelines are referenced in Malaysia's Transfer Pricing Guidelines. Related parties are defined in the Income Tax Act 1967, and transfer pricing methods include Comparable Uncontrolled Price, Resale Price, Cost Plus, Transactional Net Margin, and Profit Split. A hierarchy of methods is used, with an emphasis on arriving at an arm's length price. Commodity transactions follow the guidance in paragraphs 2.18-2.22 of the OECD Transfer Pricing Guidelines. Comparability analysis is based on Chapter III of the OECD TPG, with a preference for domestic comparables. Secret comparables are not used, and an arm's length range is allowed for determining arm's length remuneration.

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Description

Malaysia's transfer pricing regulations are based on the Arm's Length Principle, with Subsection 140A(2) of the Income Tax Act 1967 stating that associated...

Technical Information

  • File Format: PDF
  • File Size: 865 KB
  • Pages: 13
  • Language: EN
  • Author: OECD
  • Total Downloads: 375
  • Last Updated: 2 weeks ago

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This PDF document about Malaysia Transfer Pricing provides comprehensive information and guidance. Whether you're a beginner or advanced user, this resource offers valuable insights into Malaysia Transfer Pricing.

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