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TRANSFER PRICING

  • Updated version of Transfer Pricing Guidelines 2012

Introduction

The Malaysian Transfer Pricing Guidelines explain the provision of Section 140A in the Income Tax Act 1967 and the Transfer Pricing Rules 2012. It governs the standard and rules based on the arm's length principle to be applied on transactions between associated persons.

Currently, the Guidelines is being updated to reinforce the existing standard and reformatted on its presentation in the website. The Guidelines will be updated gradually based on Chapters. The new or updated chapter will be indicated and can be found under 'Updated version of Transfer Pricing 2012' while the remaining chapters can be referred in the Transfer Pricing Guidelines 2012.


Contact
If you have any further questions regarding transfer pricing,please send your question to:
lhdn_tp@hasil.gov.my

Disclaimer
Examples in these Guidelines are provided for illustration purposes only. It should not be used as a justification for any disputes as the facts in those examples might be different from the actual cases.

TRANSFER PRICING GUIDELINES

TABLE OF CONTENTS

ITTPGL0100
CHAPTER I
PRELIMINARY
ITTPGL0200
CHAPTER II
THE ARM'S LENGTH PRINCIPLE
with effect from 15 July 2017
ITTPGL020100
2.1
Meaning of Arm's Length Principle
ITTPGL020200
2.2
Guidance in Applying the Arm's Length Principle
ITTPGL020300
2.3
Comparability Analysis
ITTPGL020400
2.4
Factors Determining Comparability
ITTPGL020500
2.5
Comparability Adjustment
ITTPGL0300
CHAPTER III
TRANSFER PRICING METHODOLOGIES
ITTPGL0400
CHAPTER IV
COMPARABILITY ANALYSIS
ITTPGL0500
CHAPTER V
BUSINESS RESTRUCTURING
ITTPGL0600
CHAPTER VI
INTRAGROUP SERVICES
ITTPGL0700
CHAPTER VII
COST CONTRIBUTION ARRANGEMENT
ITTPGL0800
CHAPTER VIII
INTANGIBLES
with effect from 15 July 2017
ITTPGL080100
8.1
Identifying Intangibles
ITTPGL080200
8.2
Ownership Of Intangibles And Analysing Transactions Involving Development, Enhancement, Maintenance, Protection And Exploitation Of Intangibles (Dempe)
ITTPGL080300
8.3
Transactions Involving The Use Or Transfer Of Intangibles
ITTPGL080400
8.4
Supplemental Guidance For Determining Arm's Length Conditions In Cases Involving Intangibles
ITTPGL0900
CHAPTER IX
INTRAGROUP FINANCING
ITTPGL10000
CHAPTER X
COMMODITY TRANSACTIONS
with effect from 15 July 2017
ITTPGL11000
CHAPTER XI
DOCUMENTATIONS
with effect from 15 July 2017
11.1
Retention of Records
11.2
Transfer Pricing Documentation
11.3 Penalty
APPENDIX A *new

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