Global Transfer Pricing Review | KPMG | MY

Global Transfer Pricing Review

Global Transfer Pricing Review

The Malaysian tax authority has been very active in monitoring taxpayer’s compliance with the applicable transfer pricing regulations.


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In addition tothe introduction in 2014 of a new field in tax returns (Form C) which requirestaxpayers to declare whether transfer pricing documentation has been prepared,the Malaysian Inland Revenue Board (MIRB) is now handing out “Transfer PricingAwareness Survey” forms (TPAS) to selected taxpayers. The objective of the TPAS isto gauge the transfer pricing awareness of the selected taxpayer’s local management...

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