The Ministry of Finance Malaysia issued the Income Tax (Transfer Pricing) Rules 2023 (“Malaysian TP Rules 2023”) on 29 May 2023 which is effective from year of assessment 2023.
This replaces the Income Tax (Transfer Pricing) Rules 2012 which was issued in May 2012 and deemed to have come into operation on 1 January 2009.
Your trusted BDO Malaysia Transfer Pricing Team has summarised the 10 key changes you need to know about the new Malaysian TP Rules 2023.
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