Complimentary Webinar: Impact of new TP Guidelines on Intra-Group Loans (Malaysia)

Transfer Pricing Guidelines on Intra-Group Loans issued on 30th July 2026 provide important clarifications for Malaysian entities that are involved in domestic and/or cross-border financial assistance.

The new Guidelines expressly stipulate criteria for a purported loan to be regarded as a loan (and not equity) for transfer pricing purposes (without which the interest costs would not be deductible), scenarios whereby publicly available interest rates can be adopted (i.e. simplified approach) and also provide multiple pertinent clarifications in respect of various aspects of transfer pricing in relation to intra-group financial assistance.

With this, businesses should re-examine their intra-group financing transactions and make adaptations where necessary.

Join our complimentary webinar on 21st August 2026 for insights on this important update, featuring the Director of the Inland Revenue Board of Malaysia (IRBM/LHDN)’s Transfer Pricing Division as a guest speaker.

For enquiries, do not hesitate to contact us at events@tratax.my