Simplifying the Principles of Attribution of Profits to PE

Most of the tax treaties are developed and concluded between countries based on a treaty framework published by international organisations such as the Organisation for Economic Co-operation and Development (“OECD”) and United Nations (“UN”), among others.

Transfer Pricing – Navigating a New Landscape

Although Malaysia isn’t a member of the Organisation for Economic Co-operation and Development (OECD), we are committed to supporting the international transfer pricing regime.