It is important for companies, especially large organizations to perform a comprehensive year-end financial review and prepare an accurate and reliable transfer pricing document in Malaysia. Whether the review takes place at the end of December, June, or any other month, it must be performed with utmost care and professionalism so that the transfer pricing document is reliable.
An annual review is also important to perform transfer pricing risk assessment and determine if you need to make any significant changes to the transfer pricing process. There are different aspects that you must consider during this process. Keep reading to learn about these important factors: