INTRODUCTION
This course covers, in detail, the fundamentals of Malaysian transfer pricing, as it relates to direct, or income, taxation. Focusing on the Malaysian Transfer Pricing Guidelines, the course addresses the importance of transfer pricing, the legal framework and the practical application of the arm’s length principle by way of comparability analysis (Benchmarking studies) and the use of Transfer Pricing Methodologies. In addition, steps to establish proper transfer pricing documentation and avoidance mechanisms would be covered.
The course is highly recommended for participants with no or limited knowledge and experience with transfer pricing, however it is also suitable for those that have previous experience with transfer pricing and wish to refresh or consolidate their understanding of the topic. The course will enable participants who have a good understanding of transfer pricing principles to gain an in-depth understanding of transfer pricing issues and to learn how to manage them.
LEARNING OBJECTIVES
- Appreciate the importance of international and domestic transfer pricing to multinational enterprise and SME’s
- Analyse Malaysian legal framework for transfer pricing, taking into account international practice and guidance
- Understand the arm’s length principle, the concept of comparability and the transfer pricing methods in the Malaysian Transfer Pricing Guidelines
- Apply the arm’s length principle in practice, based on the guidance provided in the Malaysian TP guidelines
- Understand the purpose and content of Transfer Pricing documentation, including having an understanding of the best practices for this subject
- Appreciate mechanisms for avoidance and resolution of transfer pricing disputes, including advance pricing agreements and TP documentations
100% HRD CORP SBL-KHAS CLAIMABLE
For inquiries, please contact the following Program Consultant:
Ms. Emily / email: emily@cfrontier.com / Tel: +6088731412
Mr.Azrul / email: azrul@cfrontier.com / Tel: +6088731410
Ms.Joan / email: joan@cfrontier.com / Tel: +6088731570
Ms.Tracy / email: tracy@cfrontier.com / Tel: +6088731575
