About Our Company

We are an energetic professional services organisation in the market delivering audit, tax, finance management and advisory service.

  • Level 11-01, Uptown, 3, Jalan SS 21/39, Damansara Utama, 47400 Petaling Jaya, Selangor.
  • enquiries@morisonlc.com
  • +603-7491 4419

    Transfer Pricing Compliance

    Transfer pricing (“TP”) is a study of related party transactions (“RPT”) entered between 2 or more associated entities. In Malaysia, the Inland Revenue Board (“IRB”) requires taxpayers to prove that the RPT entered between associated entities are arm’s length or comparable to transactions entered under normal commercial terms with an independent party. Morison is well-equipped to assist clients in all aspects of transfer pricing:

    TP COMPLIANCE
    • Preparation of Full/Limited transfer pricing documentation (“TPD”);
    • Preparation of Masterfile and/or MNE Information under Schedule 1 of TP Rules 2023 [Income Tax (Transfer Pricing) Rules 2023];
    • Review of TPD prepared by clients on their own – Technical review on the completeness of meeting contemporaneous & robust requirements and recommendations in improving the TPD.
    TP ADVISORY AND PLANNING
    • Related party price setting and cost allocation mechanism design;
    • TP Health Check – review of prices or margins earned by the company in the related party settings;
    • Filing of Voluntary Disclosure (“VD”) services.
    • TP advisory in relation to restructuring exercise and optimal structure review;
    • Liaison with the tax authorities on informal ruling on Transfer Pricing Methodology.
    TP AUDIT DEFENSE/DISPUTE SUPPORT
    • Assistance during desk audit, field audit, assistance during Dispute Resolution Department (“DRP”), Special Commissioner of Income Tax (“SCIT”), etc.
    OUTSOURCING OF BENCHMARKING ANALYSIS

    We are well-equipped to perform benchmarking analysis and margin computation of comparable companies for various RPTs.

    Why Choose Us

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    Commercial

    goods in large numbers

    Extroverted

    brands that are unique

    Discretionary Spending

    unique buying habits

    Inferior Goods

    Consumer having low-income

    Frequently Asked Questions

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    • +Need a Business Idea?
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