Understand TP first.先搞懂 TP 是什么，Compliance comes second.再谈合规。
Stop staring blankly at government PDFs. Get the plain-English version first, then let the tool tell you if you should actually worry.别再对着官方 PDF 发呆了 - 这里先讲人话，再用工具告诉你到底要不要紧张。
Three tiers, at a glance三个等级，一眼看懂
Transfer Pricing documentation requirements split into three tiers - the bigger the company and the transactions, the more work is required.Transfer Pricing 文件要求分成三档，越大规模的公司，功课越多。 Find out which tier you’re in →想知道自己落在哪一档，直接用自测工具 →
Too small to worry about小到不用理
Total controlled transactions ≤ RM1,000,000, or another exemption applies - no formal TP documentation needed.关联交易总额 ≤ RM1,000,000，或符合其他豁免条件，不需要正式 TP 文件。
Most SMEs land here大多数中小企业在这里
Need to prepare group structure and key transaction info, but no full benchmarking study upfront.需要整理集团架构与主要交易资料，但不需要一开始就做完整市场比较研究。
The real deal - full documentation认真的，要做齐功课
Revenue > RM30M with cross-border transactions ≥ RM10M, or financial assistance > RM50M - full documentation required.营业额>RM30M 且跨境交易≥RM10M，或资金往来>RM50M，需要完整文件。