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Transfer pricing audits in Asia Pacific: the case of MNEs in Malaysia

By: Lai, Ming Ling.
Contributor(s): Muzairi, Shaikh Osman | Tan, Lin Mei.
Series: Australian Tax Forum.Publisher: Sydney The Tax Institute 2013Edition: Vol 28(3) September 2013 p479-498.ISSN: 0812-695x.Subject(s): Transfer pricing | International business enterprises | Auditing | Malaysia | TaxOnline resources: Click here to access online Summary: Multinational enterprises (MNEs) are increasingly investing in the Asia Pacific region, giving rise to an increase in the number of transfer pricing issues. The authors explore the factors that could trigger a transfer pricing audit of MNEs who are operating in Malaysia.
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Multinational enterprises (MNEs) are increasingly investing in the Asia Pacific region, giving rise to an increase in the number of transfer pricing issues. The authors explore the factors that could trigger a transfer pricing audit of MNEs who are operating in Malaysia.

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