Understand TP first.先搞懂 TP，Then get compliance right.再把合规做对。
Understand the basics first, then check what applies to your company. Every source is linked to IRB’s official documents.先用简单的语言了解基础知识，再检查公司需要做到哪一步。所有资料来源，都链接到 IRB 的官方文件。
Three categories at a glance三个类别一目了然
Transfer Pricing documentation generally falls into three categories. The category that applies depends on the company’s controlled transactions and the relevant thresholds.Transfer Pricing 文件一般分为三个类别。公司属于哪一个类别，取决于公司的关联交易（controlled transactions）和相关的门槛。 Find out which category applies to your company →想知道公司属于哪一个类别，请使用自测工具 →
No CTPD required不需要准备 CTPD
No formal CTPD is required if the company qualifies for an exemption under MTPG 2024.如果公司符合 MTPG 2024 下的豁免条件，就不需要准备正式的 CTPD。
The arm’s length principle still applies to controlled transactions.独立交易原则仍然适用于关联交易。
Minimum documentation required需要准备简版文件
The company has controlled transactions but does not qualify for an exemption and does not meet the threshold for Full CTPD.公司有关联交易，但不符合豁免条件，也未达到需要准备完整版 CTPD 的门槛。
A Minimum CTPD with reduced documentation requirements may be prepared.公司可以准备文件要求较少的简版 CTPD。
Full documentation required需要准备完整的转让定价文件
Full CTPD is generally required if either:一般来说，符合以下任何一项，就需要准备完整版 CTPD：
- Gross business income exceeds RM30 million and cross-border controlled transactions are RM10 million or more; or营业总收入超过 RM30 million，并且跨境关联交易达到 RM10 million 或以上；或
- Controlled financial assistance exceeds RM50 million.关联方之间的财务资助超过 RM50 million。
Financial assistance is tested separately and is not included in the RM10 million cross-border controlled transaction threshold.财务资助会另外计算，不计入 RM10 million 的跨境关联交易门槛。