Malaysia Transfer Pricing Guidelines – Controlled Financial Transactions: Intra-Group Loans (“MFTIL”) - RKT Malaysia

Malaysia Transfer Pricing Guidelines – Controlled Financial Transactions: Intra-Group Loans (“MFTIL”)

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.

View Article PDF

Read the full PDF version of this article.

Read Now


Have a Question About Transfer Pricing?

Interested in learning more about this topic or discussing your specific needs? Get in touch with our team.