• Malaysia remains a key destination for foreign investors structuring operations through shareholder funding and licensed intellectual property arrangements.
• Intercompany loans and royalty payments generate recurring cross-border flows that directly affect taxable income and transfer pricing exposure.
• Withholding tax obligations on interest and royalties play a critical role in determining effective tax costs and compliance risk.
• Structuring decisions impact long-term profit repatriation capacity, making early tax planning essential for multinational groups operating in Malaysia.
