PwC Alert (Issue 84): Changes in the Malaysian transfer pricing landscape

The Malaysian Transfer Pricing Guidelines, largely based on the Organisation of Economic Co-operation and Development (OECD) Transfer Pricing Guidelines, were issued in 2003 to provide taxpayers with guidance on local transfer pricing requirements.

In PwC Alert (Issue 84), we cover the changes in the Malaysian transfer pricing landscape in six sections:

  1. Latest development
  2. Issues faced by taxpayers in transfer pricing audits
  3. Actions to be taken by companies
  4. The importance of group transfer pricing policies (Malaysian groups of companies)
  5. Enhancing compliance
  6. Conclusion


PwC Alert is a digest of topical financial and business information for clients and business associates of PwC Malaysia. Whilst every care has been taken in compiling this newsletter, we make no representations or warranty (expressed or implied) about the accuracy, suitability, reliability or completeness of the information for any purpose. PwC Associates Sdn Bhd, its employees and agents accept no liability, and disclaim all responsibility, for the consequences of anyone acting, or refraining to act, in reliance on the information contained in this publication or for any decision based on it. Recipients should not act upon it without seeking specific professional advice tailored to your circumstances, requirements or needs.