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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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Science and Engineering Research Support Society
2020
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| 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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