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TRANSFER PRICING GUIDELINES - Hasil

TRANSFER PRICING GUIDELINES - Hasil

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2.1 The purpose of the Transfer Pricing Guidelines is to replace the IRBM Transfer Pricing Guidelines issued on 2 July 2003, in line with the introduction of transfer pricing legislation in 2009 under section 140A of the Act, and the Income Tax (Transfer Pricing) Rules 2012 (hereinafter referred to as the Rules).

  Guidelines, 2012, Transfer, Pricing, Transfer pricing, Transfer pricing guidelines

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