Rödl & Partner South America

As attorneys, tax advisers, management and IT consultants and auditors, we are present with 109 own offices in 49 countries. Worldwide, our clients trust our 5,120 colleagues.

Rödl & Partner South America Market Insights (1)

Effective Management of Transfer Pricing: Introduction to new Transfer Pricing Provisions in Malaysia
Failure to Furnish Contemporaneous Transfer Pricing DocumentationEffective 1 January 2021, a new Section 113B was introduced into the Malaysian Income Tax Act (“the Act”), setting out the penalty for failure to furnish contemporaneous transfer pricing documentation. On conviction: Fine of MYR 20,000 – MYR 100,000 or imprisonment of up to 6 months. ...