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Question: When can Transfer Pricing Guidelines apply?
Company Income Tax - (g) Transfer Pricing
Answer: The IRBM Transfer Pricing Guidelines apply when there are transactions between related multinational companies that are one business subject to Malaysian tax and another subject to foreign tax. The guidelines issued are based on the Arm's Length Principle as set out in the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations - OECD.
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