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最新博客文章

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27 May

OECD updates transfer pricing country profiles with new insights on hard-to-value intangibles and simplified distribution rules

The OECD has published updated transfer pricing country profiles reflecting the current transfer pricing legislations and practices of 11 jurisdictions and issued for the first time the profiles of Azerbaijan and Pakistan. These latest country profiles present country-specific information on the transfer pricing treatment of hard-to-value intangibles and the simplified and streamlined approach for baseline marketing and distribution activities.


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8 May

Malaysia’s New 5% Mark-Up for Intra-Group Services: A True Compliance Relief or Just a Mirage?

In multinational enterprises, it is common for parent companies or group service companies to provide intra group services to related parties. These services are outsourced to the group service provider for business convenience and efficiency reasons.


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8 May

Malaysia’s New Transfer Pricing Rule: Why the 5% Mark-Up Isn’t the Whole Story

Malaysian Taxpayers who use the 5% markup concession are still required to prepare documentation to address other fundamentals aspects of a service charge.


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