Search results with tag "Advance pricing arrangement guidelines"

ADVANCE PRICING ARRANGEMENT GUIDELINES

3.4 Section 140A, Income Tax (Transfer Pricing) Rules 2012 and Inland Revenue Board of Malaysia (IRBM) Transfer Pricing Guidelines 2012 are to be referred in ascertaining the arm’s length transfer price in respect of an APA. 4. Who can apply In order to ensure efficient use of resources, an application for APA will only be

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