Following the revision of the Transfer Pricing Guidelines published by the OECD resulting from the Base Erosion Profit Shifting – “Beps” – Project, many countries have reflected the new changes in their respective domestic laws.
The OECD has conducted a survey of the changes among 31 countries by way of a questionnaire. Participant countries have filled out the questionnaire on a voluntarily basis and returned it to the OECD for publication.
Based on it, the OECD has published a per-country profile reflecting the current countries’ domestic legislation regarding transfer pricing.
We have reproduced hereafter the transfer pricing profile of Malaysia as published in October 2017 by the OECD.