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Transfer Pricing

30 Sep, 2024, Remote Online Training - Public

IPA Training is Registered with

Venue Details

Remote Online Training - Public


Contact us

FOR COURSE DETAILS

Juliany,

Office: 03 2283 6109

Mobile: +60 122281247

juliany@ipa.com.my

Phoebe,

Office: 03 2283 6100

Mobile: +60 193637822

phoebe@ipa.com.my

Bee Teng,

Office: 03 2282 6112

Mobile: +60 172566121

beeteng@ipa.com.my

FOR CUSTOMISED IN-HOUSE TRAINING

Jane,

Office: 03 2283 6101

Mobile: +60 129418251

jane@ipa.com.my

Keith,

Office: 03 2283 0000

Mobile: +60 162272735

keith@ipa.com.my

ADDRESS

A-28-5, 28th Floor, Menara UOA Bangsar,
No.5, Jalan Bangsar Utama 1,
59000 Kuala Lumpur

FOCUSING ON
  • Module 1: Transfer Pricing
  • Module 2: Legal Framework
  • Module 3: Arm’s Length Principle
  • Module 4: Transfer Pricing Methods 
  • Module 5: Specific Transactions
  • Module 6: Applying The Arm’s Length Principle
  • Module 7: Documentation And Penalties
COURSE OBJECTIVE

Transfer Pricing has drawn the attention of tax authorities the world over, and the situation is no different with regards the tax authority in Malaysia. Accordingly, it is important for businesses to understand the fundamentals of the transfer pricing rules in Malaysia.

Participants of this course will therefore be provided with knowledge that cover the importance of transfer pricing, the legal framework, the application of arm’s length principle, the methodologies of transfer pricing, the necessary documentations and the penalties to be imposed from breaches of the law and requirements, as of 30th April 2022.

AFTER ATTENDING THIS COURSE YOU WILL RETURN TO YOUR JOB…
  1. Understanding the importance of transfer pricing to multinational enterprises and SMEs.
  2. Analysing the legal framework of Malaysia for transfer pricing, based on transfer guidelines for Malaysia and OECD.
  3. Understanding the concept of ‘the arm’s length principle’.
  4. Learning the concept of comparability and undertaking comparability analysis and illustrate various transfer pricing methods.
  5. Knowing the issues behind specific transactions.
  6. Understanding the steps to be taken behind documentation for transfer pricing.
WHO SHOULD ATTEND
Accountants, Finance Managers, Staff of Accounting Department, Entrepreneurs, Staff From Operations, Sales, Logistics & Administration
METHODOLOGY
Interactive Lectures, Case studies and Group Discussion. Real-current Transfer Pricing issues will be analysed and scenario solutions will be discussed within the course.
COURSE OUTLINE
9:00

MODULE 1: TRANSFER PRICING  

  • Definition
  • Importance of transfer pricing
  • Importance to know the rules behind transfer pricing


 

MODULE 2: LEGAL FRAMEWORK

  • Malaysian tax environment
  • Malaysian Transfer Pricing Rules
  • OECD Transfer Pricing Guidelines

 

10.45

MODULE 3: ARM’S LENGTH PRINCIPLE

  • Meaning of Arm’s Length Principle
  • Determination of Arm’s Length Price
  • Comparability Analysis
  • Factors determining comparability
  • Comparability adjustments

 

12.00

MODULE 4: TRANSFER PRICING METHODS

  • CUP
  • Resale price
  • Cost plus
  • Profit split
  • Transaction net margin

 

1:00 Lunch
2:00

MODULE 5: SPECIFIC TRANSACTIONS

  • Intragroup services
  • Cost contribution arrangement
  • Intangible properties
  • Intragroup financin

 

3:45

MODULE 6: APPLYING THE ARM’S LENGTH PRINCIPLE

  • The typical process for undertaking a comparability analysis in the Malaysian Transfer Pricing Guidelines 2012
  • Selection of the most appropriate transfer pricing method
  • Arm’s length range

 

 

MODULE 7: DOCUMENTATION AND PENALTIES

  • Retention of records
  • Transfer pricing documentation
  • Penalties 

 

5:00 End of Course