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1. Definition of “Associated Person” for TP under S140A(5A)
2. Full TP Documentation v Limited TP Documentation
3. Minimum TP Documentation Template (New)
4. Budget 2021 Changes (wef 1/1/2021)
? 5% Surcharge on TP Adjustments
? Penalty for Failure to Furnish Contemporaneous TP Documentation
? DG’s Power to Disregard Structures Adopted
5. Financial Assistance between Associated Person – Deemed Interest Income?
6. Restriction on Deductibility of Interest Expenses under S140C (New Guidelines uploaded on 15/11/2022)
7. Highlights on Changes to TP Guidelines and Framework (Subject to Updates from HASiL)
8. TP Documentation Flowchart
9. TP Documentation Self-test
10. Form C Disclosures on TP
Chow Chee Yen is currently the President of the Chartered Tax Institute of Malaysia (CTIM) and the Senior Executive Director of Grant Thornton Malaysia. He has more than 30 years of tax experience and was involved in tax engagements concerning cross-border transactions, tax diligence review, restructuring schemes, corporate tax planning, group tax review, inbound investments, and good and services tax (GST). Chee Yen’s expertise is in high demand and he is a prolific trainer/facilitator for tax workshops and seminars organised by professional bodies in Malaysia. In addition, he conducts in-house training for a government ministry, professional firms, and corporations as well as guest speaker for national and international conferences. He is a Fellow Member of The Association of Chartered Certified Accountants (FCCA) and a Chartered Accountant of the Malaysian Institute of Accountants (CA).