Transfer Pricing

We anticipate and solve the transfer pricing challenges that abound when transactions cross multiple tax jurisdictions.

When you work with us, you'll join thousands of our satisfied clients who had benefited from our specialty, and also best practices developed to meet their transfer pricing needs.

Is transfer pricing a risk for your business?

Transfer pricing (TP) is the setting of transfer prices for transactions relating to sales and purchases of goods, services, intangibles and financing provided between associated persons within a Group.

All related party transactions are required to be conducted at arm’s length prices, i.e. the prices set for transactions between associated persons should approximate the prices set between independent parties undertaking transactions under similar or comparable terms and conditions. The key challenge is firstly to set up the arm’s length transfer prices and to defend them against any challenges by the tax authorities. Internally within a group, the other challenge is managing the transfer pricing risks associated with tax planning and tax compliance.

Transfer pricing is complex and getting it wrong can be costly. With constantly changing tax legislation, the need for specialist tax advice has never been greater. Given the current situation where the tax authorities have provided the basic framework to implement transfer pricing in the country, taxpayers have no valid grounds for ignoring their responsibilities to comply with the transfer pricing regime.

Our transfer pricing unit offers a full range of transfer pricing services. This team of experienced tax and transfer pricing specialists will ensure that you receive the highest level of support in managing your transfer pricing affairs. In addition, our network of member firms in 130 countries across the globe and strategic competencies place us in the position to provide an all-rounded approach for your organisation’s transfer pricing needs.

Transfer Pricing Documentation
  • Transfer Pricing Threshold in Malaysia

The Malaysian Transfer Pricing Guidelines 2012 prescribes the following financial thresholds for preparation of a comprehensive set of transfer pricing documentation, i.e. Full Transfer Pricing Documentation:

 - Non-financial transactions:                                   Annual gross income exceeding RM25 million, and total related party transactions exceeding RM15million per annum; or
 - Financial transactions: Provision of financial assistance exceeding RM50 million for non-financial institutions.

Otherwise, taxpayers are allowed to prepare documentation that is less extensive, i.e. Limited TP Documentation.

  • Local file
  • Master file
  • Country-by-Country report
  • Regional transfer pricing documentation
  • Intra-group financing comparability analysis
  • Intangible property comparability analysis and DEMPE analysis
Transfer Pricing Advisory
  • High-level transfer pricing review
  • Transfer pricing due diligence
  • Transfer pricing planning
  • Transfer pricing strategy setting 
  • Value chain alignment
Transfer Pricing Dispute Mitigation
  • Advance Pricing Agreement
  • Mutual Agreement Procedures
Transfer Pricing Dispute Resolution
  • Transfer pricing audit defense
  • Litigation and appeal

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Contact us

Our experienced tax professionals can help you tackle your most pressing tax challenges. Contact our TP specialists today.
Crowe KL Tax Sdn Bhd Foo Meng Huei
Meng Huei Foo
Executive Director
Location: Kuala Lumpur
Crowe Becky Transfer Pricing
Becky Nguyen
Director
Location: Kuala Lumpur
Crowe Sylvia
Sylvia Song
Director
Location: Kuala Lumpur