The New Transfer Pricing and TP Audit Guidelines in Malaysia - Part 1
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Home • Events • The New Transfer Pricing and TP Audit Guidelines in Malaysia - Part 1
WEBINARThe New Transfer Pricing and TP Audit Guidelines in Malaysia - Part 1
14 February 2025 // 10:00a.m.- 12:00p.m. |
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Comprising all of 180 pages long excluding appendices, the TP guide certainly has gotten the attention of many businesses and the tax community, both in Malaysia and Singapore. How are the rules applied in the guidelines? What are the notable areas to bear in mind for businesses? What are the key areas to note for companies that have cross-border presence in both Singapore and Malaysia?
Join the team from Transfer
Pricing Solutions Asia – Accredited
Tax Advisor (Income Tax) Ms Adriana Calderon, Director, Asia and Malaysia, and Mr
Bing Jing Yam, Transfer Pricing Manager, Asia,
in these sessions that promise to pack a punch into the realities following the publication of these two key publications.
WHAT WE'LL
COVER
WEBINAR FACILITATORS
Adriana Calderon has extensive
international experience with Big Four and mid-tier firms advising multinational companies in the areas of corporate and international
taxation across South America, the US, Australia and the Asia Pacific Region.
As a TP practitioner, Adriana has advised companies in the Asia Pacific Region across various industries and in a wide range of projects
associated with planning, compliance and dispute resolutions with tax authorities. She has also participated in specialised projects
involving pricing of financial transactions, business restructures and negotiation of APAs. Most recently, she has participated in TP
planning projects to implement BEPS’s Action Plan and country-by-country reporting.
Starting May 2026, in-scope multinational enterprise (MNE) groups must register for Singapore’s Multinational Enterprise Top-up Tax (MTT), Domestic Top-up Tax (DTT), and the GloBE Information Return (GIR) under the Multinational Enterprise (Minimum Tax) Act 2024.
For the year 2026, IRAS has updated its indicative margin, reaffirming its support for simplified, arm’s length transfer pricing practices.
Singapore taxpayers entering into financial arrangements with related parties must ensure compliance with the arm’s length principle. This includes transactions such as cash pooling, hedging, financial guarantees, captive insurance, and related party loans.