Taxation transfer pricing law in Malaysia: Salient legal issues

• المؤلفون الرئيسيون: Md Dahlan, Nuarrual Hilal, Jamaluddin, Abu Tariq, Abdul Rahman, Rohana
• التنسيق: مقال
• اللغة: English
• منشور في: Science and Engineering Research Support Society 2020
• الموضوعات: KZ Law of Nations
• الوصول للمادة أونلاين: http://repo.uum.edu.my/26998/1/IJAST%2029%206%202020%201888%201703.pdf; http://repo.uum.edu.my/26998/; http://sersc.org/journals/index.php/IJAST/article/view/9319

Globalisation and rapid growth of international trade have made intercompany pricing a common consideration for vast majority of businesses. Transfer pricing is not in itself illegal or abusive. What is illegal or abusive is transfer mispricing, also known as transfer pricing manipulation or abusiv...