On 30 July 2026, the Inland Revenue Board of Malaysia (“IRBM”) published the Malaysia Transfer Pricing Guidelines – Controlled Financial Transactions: Intra-Group Loans (“MFTIL”).
The MFTIL complements Chapter 9 Intra-Group Financial Transactions of the Malaysia Transfer Pricing Guidelines 2024 where it introduced a simplified approach for eligible taxpayers who are involved in intra-group loan arrangements. Read on for the key takeaways of the MFTIL.
