Structuring an appropriate transfer pricing policy

Journal
Thanneermalai, S.M.; Singh, J.; Soosaipillai, A.
Asia-Pacific Tax Bulletin 2007 (Volume 13), No. 2
PriceUSD 45

Malaysia introduced transfer pricing guidelines in 2003 and the number of transfer pricing audits conducted since has been on the rise. This article outlines the recent developments in this area and highlights the salient features of a sound transfer pricing policy.