Transfer pricing case study: From the prespective of IRBM multinational tax branch

• Main Author: Zanariah, Baharim
• Format: Thesis
• Language: English; English; English
• Published: 2020
• Subjects: HJ4771.6 Income Tax. Tax Returns.; HM Sociology.
• Online Access: https://etd.uum.edu.my/9639/1/s825150_01.pdf; https://etd.uum.edu.my/9639/2/s825150_02.pdf; https://etd.uum.edu.my/9639/3/s825150_references.docx; https://etd.uum.edu.my/9639/

Globalisation, borderless world as well as multinational corporations (MNCs) have brought attention to the importance of transfer pricing, issues which commonly discussed in developed countries, to Malaysia especially when it always associated with tax avoidance. Hence, this study examines, first,...