Transfer Pricing Archives | Accountants Today | Malaysian Institute of Accountants (MIA)

Transfer Pricing in the Age of AI: Enhancing Judgement, Not Replacing It

Transfer pricing sits at the critical nexus of law, economics and commerce. It is not merely a computational exercise; it is an evidentiary discipline in which economic substance must be articulated, substantiated, and capable of withstanding regulatory scrutiny.

May 20, 2026
393 views

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
6.8K views

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
7.1K views

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
2.8K views

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
2.6K views

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
2.0K views

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.