#Transfer Pricing 转让定价: 17 - “转移定价”，与你有关吗 [Transfer Pricing, Is it applicable to you]

1. 如果你同时拥有很多公司

2. 这些公司之间，又互相有产生交易

3. 而交易的其中一方，是需要在马来西亚征税/报税

4. 接下来你要问的问题是 - 你是否直接或间接持有这些公司超过20%的股份

5. 如果答案是肯定的，你确实直接或间接持有20%或以上的股份，那么，你就得赶紧去确认多一个事项，那就是 以下三项经济上的“控制”权，你有没有涉及到最少一项？

～ 其中一方的商业运作，取决于你所提供的所有权 [proprietary rights]，例如：专利，非专利的技术产权 [non-patented technological know-how]，商标 [trademarks] 或版权 [copyrights]

～ 一方的业务活动 [business activities]，例如：采购、销售、服务的接收 [receipt of services,]、服务的提供 [provision of services] 是由你所提供，而你是可以操控价格和其他相关的条件的

～相关公司的一名或多名董事，又或者是董事会的成员，你有权利任命

6. 那么，这些公司之间的交易，就被列为关联交易 [Related Party Transactions]

7. 在申报公司所得税 Form C 时，需要做出披露 【如图所显示】

9. 你也可以在我们公司的网站，轻松做个 Health Check - https://www.ccs-co.com/tphealthcheck

10. Do you want to be sure about your transfer pricing in Malaysia? Email to info@ccs-co.com

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#TransferPricing

#转让定价系列

1. TP: 1 - 转让定价，究竟是骗术还是魔术 
[A critique of Transfer Pricing: It's not art, science - its magic!]

👉 https://www.facebook.com/102267244519542/posts/449306889815574/

2. TP: 2.1 - 宜家家居玩转转让定价，绝世经典 
[Ikea: flat pack tax avoidance through Transfer Pricing Arrangement]

👉 https://ccsyourauditor.blogspot.com/2021/01/tp-21-ikea-flat-pack-tax-avoidance.html

3. TP: 2.2 - 宜家家居玩转转让定价，2009年至2014年在欧盟避税估计10亿欧元 
[IKEA transfer pricing strategy: disassembly instructions]

👉 https://ccsyourauditor.blogspot.com/2021/01/tp-22-2009201410-ikea-transfer-pricing.html

4. TP: 2.3 - IKEA 玩转转让定价，天衣无缝大师级的税筹 10亿欧元 
[IKEA transfer pricing strategy: disassembly instructions]

👉 https://ccsyourauditor.blogspot.com/2021/01/tp-23-ikea-10-ikea-transfer-pricing.html

5. TP: 3 - 转让定价: 您需要知道的5件事 
[5 things you should know about Transfer Pricing]

👉 https://ccsyourauditor.blogspot.com/2021/01/tp-3-5-5-things-you-should-know-about.html

6. TP: 4 - 转让定价: 税基侵蚀和利润转移的由来 
[About BEPS, Base Erosion and Profit Shifting]

👉 https://ccsyourauditor.blogspot.com/2021/01/tp-4-about-beps-base-erosion-and-profit.html

7. TP: 5 - 转让定价: 没有最好，只有“被认为”最适合的方式 
[Selection of Methods (How, Why and Use of Methods)]

👉 https://ccsyourauditor.blogspot.com/2021/01/tp-5-selection-of-methods-how-why-and.html

8. TP: 6 - 谁需要准备转让定价文档 
[Who should prepare Transfer Pricing Documentation]

👉 https://ccsyourauditor.blogspot.com/2021/01/tp-6-who-should-prepare-transfer.html

9. #Transfer Pricing 转让定价: 7 - 马来西亚的 “转让定价”
[Transfer Pricing In Malaysia]

👉 https://ccsyourauditor.blogspot.com/2021/01/tp-7-transfer-pricing-in-malaysia.html

10. #Transfer Pricing 转让定价: 8 - 关于”独立交易原则“，马来西亚有什么立法或法规?
[How Malaysia's legislation or regulation make reference to the Arm’s Length Principle?]

👉 https://ccsyourauditor.blogspot.com/2021/01/transfer-pricing-8-how-malaysias.html

11. #Transfer Pricing 转让定价: 9 - ”独立交易原则“的由来 

[A brief History of the Arm’s Length Principle]

👉 https://ccsyourauditor.blogspot.com/2021/01/transfer-pricing-9-brief-history-of.html

12. #Transfer Pricing 转让定价: 10 - OECD 转让定价指南在马来西亚所扮演的角色
[Role of the OECD Transfer Pricing Guidelines under Malaysia legislation]

👉 https://ccsyourauditor.blogspot.com/2021/01/transfer-pricing-10-oecd-role-of-oecd.html

13. #Transfer Pricing 转让定价: 11 - 马来西亚有任何法律或法规为“关联方”作出定义吗？ 

[Any Malaysia legislation or regulation provide a definition of related parties?]

👉 https://ccsyourauditor.blogspot.com/2021/01/transfer-pricing-11-any-malaysia.html

14. #Transfer Pricing 转让定价: 12 - 马来西亚的转让定价方法 

[Transfer Pricing Methods in Malaysia]

👉 https://ccsyourauditor.blogspot.com/2021/01/transfer-pricing-12-transfer-pricing.html

15. #Transfer Pricing 转让定价: 13 - 马来西亚"转让定价"方法的遴选准则
[Criterion uses in Malaysia for the application of transfer pricing methods]

👉 https://ccsyourauditor.blogspot.com/2021/01/transfer-pricing-13-criterion-uses-in.html

16. #Transfer Pricing 转让定价: 14 - 制药行业，如疫苗生产商行业特点及转让定价的问题
[Nature of the business/industry and market conditions of Pharmaceutical Industry]

https://ccsyourauditor.blogspot.com/2021/02/transfer-pricing-14-nature-of.html

17. #Transfer Pricing 转让定价: 15 - 有谁可以做 Transfer Pricing？
[Transfer Pricing Documentation Step BY Step]

https://ccsyourauditor.blogspot.com/2021/02/transfer-pricing-15-transfer-pricing.html

18. #Transfer Pricing 转让定价: 16 - 积极主动准备可能发生的“转移定价”审计
[5 Ways to be Proactive and Prepared for Transfer Pricing Audits]

https://ccsyourauditor.blogspot.com/2021/02/transfer-pricing-16-5-ways-to-be.html

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