Taxation transfer pricing law in Malaysia: Salient legal issues

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...

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Bibliographic Details
Main Authors: Md Dahlan, Nuarrual Hilal, Jamaluddin, Abu Tariq, Abdul Rahman, Rohana
Format: Article
Language:English
Published: Science and Engineering Research Support Society 2020
Subjects:
Online Access: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
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Institution: Universiti Utara Malaysia
Language: English