Analysis of Development, Enhancement, Maintenance, Protection and Exploitation (DEMPE) for Intangible Property and Cost Contribution Arrangements

Name: Analysis of Development, Enhancement, Maintenance, Protection and Exploitation (DEMPE) for Intangible Property and Cost Contribution Arrangements
Start: 2024-10-15T09:00:00+08:00
End: 2024-10-15T13:00:00+08:00
Location: Zoom Webinar

15
Oct

TIME

9:00 am - 1:00 pm

CPD POINTS

4 (S153 recognised)

EVENT CODE

24WS/032

HRDF Claimable

Yes

VENUE

Zoom Webinar

REGISTRATION FEE (RM) The registration fees are exclusive of Service Tax

CTIM Member (24WS/032)

285

CTIM Student (24WS/032)

285

Members Firm Staff (24WS/032)

310

Non-Member (24WS/032)

370

+ Google Calendar + iCal Export

Closing Date | 11 October 2024

INTRODUCTION

Recently our Ministry of Finance issued the Income Tax (Transfer Pricing) Rules 2023 (“Malaysian TP Rules 2023”). This replaces the Income Tax (Transfer Pricing) Rules 2012 which was issued in May 2012. The latest Malaysian TP Rules 2023 is effective from year of assessment 2023.

Rule 11 emphasis on intangible property from TP perspective; Rule 10 discuss about cost contribution arrangement. In addition, it is a new requirement to disclose cost contribution arrangement information and document in the TP documentation.

COURSE OUTLINE

Identifying intangibles and ownership;
Analysing transactions involving Development, Enhancement, Maintenance, Protection and Exploitation (DEMPE) for intangible property;
Application of TP method to determine arm’s length price;
Cost contribution arrangement v intra group services; and
Disclosure of cost contribution arrangement in the TP documentation

Download Brochure

New User Registration

Name*
Passport / IC Number*
Company Name*
Address*
Street Address Address Line 2 City State / Province / Region ZIP / Postal Code
Designation*
Email
Mailing Address*
Street Address Address Line 2 City State / Province / Region ZIP / Postal Code
Password
Enter Password Confirm Password
CAPTCHA
Name
This field is for validation purposes and should be left unchanged.

Analysis of Development, Enhancement, Maintenance, Protection and Exploitation (DEMPE) for Intangible Property and Cost Contribution Arrangements

15 Oct

Tickets

INTRODUCTION

Recently our Ministry of Finance issued the Income Tax (Transfer Pricing) Rules 2023 (“Malaysian TP Rules 2023”). This replaces the Income Tax (Transfer Pricing) Rules 2012 which was issued in May 2012. The latest Malaysian TP Rules 2023 is effective from year of assessment 2023.

Rule 11 emphasis on intangible property from TP perspective; Rule 10 discuss about cost contribution arrangement. In addition, it is a new requirement to disclose cost contribution arrangement information and document in the TP documentation.

COURSE OUTLINE

Identifying intangibles and ownership;

Analysing transactions involving Development, Enhancement, Maintenance, Protection and Exploitation (DEMPE) for intangible property;

Application of TP method to determine arm’s length price;

Cost contribution arrangement v intra group services; and

Disclosure of cost contribution arrangement in the TP documentation

User Login

New User Registration

15
Oct