Browsing Tag
Transfer Pricing
7 posts
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.
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.