29 Oct
What is Functional Analysis? Why does it matter?
What is Functional Analysis? Why does it matter? Under Malaysia’s transfer pricing regulations, functional analysis is a central component of transfer pricing compliance stipulated in the Transfer Pricing Guidelines 2024 (MTPG 2024) which is largely aligned with the OECD’s transfer pricing guidance. During an IRBM (Inland Revenue Board of Malaysia) audit, companies must demonstrate […]