Lessons Learnt from Recent Court Decisions on Transfer Pricing Cases
There have been a series of breathtaking developments in the country’s transfer pricing sphere lately.
September 27, 2022
Transfer Pricing Characterisation – Why does it matter?
The risk-reward theory in economics states that higher the risk, higher the return. This principle of economics is also used in transfer pricing (TP) to determine the arm’s length compensation of the transacting parties.
August 10, 2022
Relevance of Force Majeure in Transfer Pricing Amidst Current Turbulence
Given the scale of disruption caused by COVID-19, many businesses are posed with a serious risk of dislocation of their supply chains and inability to meet business obligations, resulting in potential breach of legal contracts.
July 3, 2020
Emerging Need to Effectively Operationalise Transfer Pricing
As TP has expansive implications on business beyond tax, more organisations are realising a need to put systems in place to effectively operationalise TP in this era of tax transformation
June 18, 2019
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.
June 17, 2019
Re-examining Transfer Pricing Documentation
The Inland revenue board malaysia (IRBM) announced new updates to the Transfer Pricing Guidelines 2012, effective from 15 July 2017, which introduced changes to the chapters on Arm’s Length Principle, Intangibles, Commodity Transactions and Documentation. We check out the impacts.
May 1, 2018
Transfer Pricing Updates
What You Need to Know about the Malaysian Updates to Transfer Pricing Guidelines incorporating the BEPS Action Plans 8 to 10.
March 1, 2018
Dato’ Seri Dr Mohamad Zabidi Ahmad Elected as MIA President, Puan Saniza Said as MIA Vice President
The Malaysian Institute of Accountants (MIA) is pleased to announce the election of…
December 2, 2023
Understanding the Distinction Between Bookkeepers and Accountants
Individuals who are not in the finance or accounting industry and the public are…
December 11, 2023
In Pursuit of Future Fitness
Accountancy education is critical to nurturing talents who are future fit and relevant…
January 16, 2024
2023 Updates on Global Public Sector Reporting Standards
This article provides updates on the developments in the global standard setting agenda…