Tax in Motion Issue 10/2026

03 Aug 2026

Malaysia Transfer Pricing Guidelines on Controlled Financial Transactions: Intra-Group Loans

The Inland Revenue Board of Malaysia has issued the Malaysia Transfer Pricing Guidelines on Controlled Financial Transactions: Intra-Group Loans dated 30 July 2026. The Guidelines supplement Chapter 9 of the Malaysia Transfer Pricing Guidelines 2024.

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Tax in Motion Issue 10/2026

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Tax in Motion is a newsletter issued by PricewaterhouseCoopers Taxation Services Sdn Bhd.Whilst every care has been taken in compiling this newsletter, we make no representations orwarranty (expressed or implied) about the accuracy, suitability, reliability or completeness of theinformation for any purpose. PricewaterhouseCoopers Taxation Services Sdn Bhd, its employeesand agents accept no liability, and disclaim all responsibility, for the consequences of anyoneacting, or refraining to act, in reliance on the information contained in this publication or for anydecision based on it. Recipients should not act upon it without seeking specific professionaladvice tailored to your circumstances, requirements or needs.

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