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Tuesday, March 23, 2021

Issue No. 15/2021 ：一旦税务局作出要求，需要在14天内提交转让定价文档

1. 2012年所得税 (转让定价) 细则 [The Income Tax (Transfer Pricing) Rules 2012] 规定：

👉 关联人士直接的交易，需要按照独立交易原则【Arm’s Length Principle】

👉 同时，需要准备转让定价同期资料【Contemporaneous Transfer Pricing Documentation】

2. 2012年转让定价指南【Transfer Pricing Guidelines 2012】表明,以下的关联公司,需要准备转让定价同期资料【Contemporaneous Transfer Pricing Documentation】:

👉 总收入超过 RM 2,500 万及关联交易总额超过 RM 1,500 万；或

👉 提供金融援助超过 RM 5,000 万

3. 有关联交易，但是没有达到上述规定门槛的关联公司，如果准备转让定价同期资料【Contemporaneous Transfer Pricing Documentation】的遵循成本高昂的话，可以选择准备有限版 [Limited] 的转让定价文档

4. 这份转让定价文档，是不需要交去税收局的。只有在税收局作出要求时，才需要提交给他们

5. 税收局在上个月，更新了2012年转让定价指南【Transfer Pricing Guidelines 2012】内了一部分资料：

👉 一旦税务局要求，需要在14天内提交转让定价文档

6 . 下载 pdf 阅读与参考 - https://www.ccs-co.com/post/transferpricinginmalaysia

7. 下载转让定价 (Transfer Pricing) 与国际避税– 1：跨国关联企业简介 - https://www.ccs-co.com/post/ccsinsights2-2021

🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻

#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

19. #Transfer Pricing 转让定价: 17 - “转移定价”，与你有关吗

[Transfer Pricing, Is it applicable to you]

https://ccsyourauditor.blogspot.com/2021/02/transfer-pricing-17-transfer-pricing-is.html

20. #Transfer Pricing 转让定价: 18 - “转移定价”的 3A2A法则
[Transfer Pricing - Rule of 3A2A]

https://ccsyourauditor.blogspot.com/2021/02/transfer-pricing-18-3a2a-transfer.html

21. #Transfer Pricing 转让定价: 19 - 选择好转让定价的会计师或税务顾问，切实做好关联交易同期资料准备

https://ccsyourauditor.blogspot.com/2021/03/transfer-pricing-19.html

22. #Transfer Pricing 转让定价: 20 - 跨国关联企业一般有着共同的目标，并由一个中心进行控制

https://ccsyourauditor.blogspot.com/2021/03/transfer-pricing-20.html

23. #Transfer Pricing 转让定价: 21 - 转让定价与国际避税 – 1：跨国关联企业简介

https://ccsyourauditor.blogspot.com/2021/03/transfer-pricing-21-1.html

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