mnc companies in malaysia

Given the focus by the MIRB multinational companies MNC should ensure that their transfer pricing practices are consistent with the arms-length principle and that appropriate documentation is maintained as required under the TP Rules 2012. The Global Trader Programme GTP provides a reduced corporate tax rate of 5 or 10 on qualifying trading income for three or five years.


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Qualifying trading income includes income from physical trading brokering of physical trades derivative trading income and income from structured commodity financing activities treasury activities and advisory services in relation.


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