Mariko Yuruzume

Mariko Yuruzume

Senior Associate, PwC Malaysia, PwC Japan


Transfer Pricing (Consumer markets, chemicals, industrial manufacturing, automotive and automotive parts)

Summary of expertise

Since beginning her career at PwC Tax Japan, Mariko has provided transfer pricing consultation for various industries—a service which she now continues at PwC Malaysia.

She provides support for Japanese multinational companies in Malaysia, in the preparation of transfer pricing documentation in accordance with the Malaysian Transfer Pricing Guidelines, providing advice on pricing and transfer pricing audit risks, and conducting special factor analysis (such as the reason for loss) according to the circumstances.

In addition, she assists entities in communicating with their headquarters in preparing transfer pricing documentation from a compliance perspective and in providing advice in relation to the pricing policies from a transfer pricing risk perspective.

When a client's group entity requests transfer pricing documentation and related information to respond to transfer pricing and tax audits outside of Malaysia and Japan, Mariko also provides services by working extensively with PwC’s domestic and international networks.

Her prior experience includes consultancy in the sales of financial products, management of financial portfolios, and equity trading at a securities company in Japan.


  • Bachelor of Economics, University of New South Wales, Australia

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