On the 11th of February 2020 the OECD released its new transfer pricing guidance on financial transactions which will be included in the OECD Transfer Pricing Guidelines. This guidance is a follow-up of the public discussion draft of July 3, 2018 ...

Yesterday the OECD released its Transfer Pricing Guidance on Financial Transactions. The sections of the report will be included as Chapter X in the OECD Transfer Pricing Guidelines. It is the first time that the OECD Transfer Pricing Guidelines w...

Transfer Pricing Audit Framework 2019 The Malaysian Inland Revenue Board (“MIRB”) released the Transfer Pricing (“TP”) Audit Framework 2019 (“TPAF 2019”) to replace the 2013 version (“TPAF 2013”) effective 15 December 2019. Highlighted below are s...