Malaysia Transfer Pricing Guidelines on Controlled Financial Transactions: Intra-Group Loan

On 30 July 2026, the Malaysian Inland Revenue Board ("MIRB") released the Malaysia Transfer Pricing Guidelines on Controlled Financial Transactions: Intra-Group Loans ("the Guidelines"), providing detailed guidance on the transfer pricing treatment of intra-group financing arrangements. 

The Guidelines supplement the Malaysia Transfer Pricing Guidelines 2024 and provide valuable insights into the MIRB's expectations and likely audit focus areas.

Please click on the above header link for a copy of the Guidelines at MIRB’s official portal and KPMG’s highlight for further information.