29 Oct
What is Functional Analysis? Why does it matter?
What is Functional Analysis? Why does it matter? Knowledge base . 29 October 2025 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 […]
22 Oct
How to Prepare for a Transfer Pricing Audit: A 10-Point Checklist
How to Prepare for a Transfer Pricing Audit: A 10-Point Checklist Knowledge base . 24 October 2025 In the last two years, the Inland Revenue Board of Malaysia (IRBM) has significantly intensified its transfer pricing audit activities. In recent months, taxpayers have received the Surat Memohon Dokumen dan Maklumat (SMDM), which is an official notice […]