New Transfer Pricing Rules and APA Rules

The new Income Tax (Transfer Pricing) Rules 2012 were gazetted on 11 May 2012, in line with the introduction of specific transfer pricing legislation; i.e. Section 140A of the Malaysian Income Tax Act 1967.

Course contents:

  1. Overview and content of the Rules
  2. Practical considerations in applying the Rules
  3. Expectations of IRB post introduction to TP Rules
  4. Compliance requirements
  5. IRB's perspective on
    • Key implications on the TP rules
    • In-depth analysis and discussions of the TP rules
    • Contemporaaneous documentation - what is required to comply?
  6. Introduction to APA Rules
    • Relevance of APAs in today's context
    • Is an APA relevant to you?
    • Navigating through the application and filing process
    • Sharing of bilateral APA experiences in the region by PwC Singapore


  • Puan Noor Azian Abdul Hamid - Director of the Multinational Tax Department and Head of the Transfer Pricing Team from the Malaysian Inland Revenue Board
  • S. Saravana Kumar - Leading tax counsel with experience in dealing with transfer pricing cases from Lee Hishammuddin Allen & Gledhill
  • Nicole Fung - Senior Partner and Transfer Pricing team leader from PwC Singapore
  • SM Thanneermalai - Senior Executive Director and Transfer Pricing team leader from PwC Malaysia, President of the Chartered Tax Institute of Malaysia
  • Jagdev Singh - Senior Executive Director from the Transfer Pricing team in PwC Malaysia
  • Senior Transfer Pricing team members from PwC Malaysia

Course length:

  • 1 day

Who should attend:

  • Personnel involved in finance and taxation matters of an organisation

Contact us

Desmond Goh
Tax Executive Director
Tel: +60 (3) 2173 1439

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