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eNewsletter 03/2024:Transfer pricing updates RSM Malaysia
WebJan 19, 2024 · 1. Penalty on failure to furnish Contemporaneous Transfer Pricing (TP) documentation. Effective 1 January 2024, the Inland Revenue Board of Malaysia (IRBM) intend to impose a penalty on the taxpayer who fails to submit contemporaneous TP documentation within a stipulated time. A new Section 113B has been introduced in the … WebWhat TP adjustments should be made in the books and local files of Principal, CM Co., and LRD Co.? Who will bear the losses caused by the decline in demand of the goods sold by the Group in 2024? • In what instances will Principal bear the loss? • In what instances will CM Co. and LRD Co. bear the loss? team foundation services tfs
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