This content is from: Malaysia

New arm’s length provision and advance pricing arrangements come to Malaysia

In less than a month, section 140A will be introduced into Malaysia's tax legislation. This new section in the income tax act, 1967 will specifically target transfer pricing issues. These changes will be effective from January 1 2009, so it is crucial that taxpayers understand the implications of the new transfer pricing provisions so that they can be adequately prepared.

To access our market-driven intelligence please request a trial here.

Read this article – and more – for a 30 day period.


Are you already an ITR subscriber? Log in here

Instant access to all of our content. Membership Options | 30 Day Trial