government onlending andtransfer pricing - malaysia

8/6/2019 Government Onlending andTransfer Pricing - Malaysia

1/18

Mevi~lhilq El`ilajlm klaQ~kltfi~ W~jdjlm

Hk`kztjk

Ktjkl ^imjelk` Wyn`jd Ainq HklkmihilqFe~yh

;6 ;3 Hk~dc >7;;

Wcybiq, Qckj`kla


2/18

Ainq Hklkmihilq We`jdz%Tq~kqimz

Mevi~lhilq ainq hklkmihilq we`jdz jlve`vitqci itqkn`jtchilq kla isidyqjel ef tq~kqimjitfe~ hklkmjlm qci Mevi~lhilqt ainq we~qfe`jejl e~ai~ qe hiiq Mevi~lhilq fylajlm~i{yj~ihilqt kla qe kdcjivi qci fe`è}jlmenoidqjvit?

qe è}i~ detq kla hjljhjti ~jtbt2

qe w~eheqi jlvitqhilq fe~ idelehjd m~e}qc2

qe fy~qci~ aivièw qci aehitqjd nela hk~biqt2

qci ìvi` kla m~e}qc ef ainq k~i fjtdk``ztytqkjlknì

>


3/18

We`jdz Jhwìhilqkqjel

Ne~~e}jlm jt hi~i`z qe fjlkldi aivièwhilq w~eoidq

Qe ne~~e} hkjl`z f~eh aehitqjd tey~dit ayi qedcikwi~ detq ef ne~~e}jlm kla hjljhjti fe~ijml

isdcklmi iswety~i

Tq~jdq`z enti~vi qci `k}, ~yìt kla w~ediay~it

Qe kttjtq qci Mevi~lhilq jl aivièwjlm qci aehitqjd

nela hk~biq kla qe w~eheqi Hk`kztjk kt qci w~ihji~Jt`khjd Fjlkldjk` Dilq~i

4


4/18

Ewi~kqjelk` Ainq Hklkmihilq

1

Ainq hklkmihilq fyldqjel jt leq dilq~k`jia nyq jt

dk~~jia eyq nz fey~ kmildjit kt fe``e}t?

j Fiai~k` Q~ikty~z itwidjk``z qci @eklHklkmihilq kla Fjlkldi We`jdz Ajvjtjel }cjdc cktqci ~itweltjnj`jqz fe~ w~edittjlm k`` Mevi~lhilq

ne~~e}jlmt

jj Nklb Limk~k Hk`kztjk #Dilq~k` Nklb efHk`kztjk*

Qci Nklb ylai~qkbit qci jttykldi klahklkmihilq ef qci Mevi~lhilqt aehitqjd ainq

Qci Nklb kahjljtqi~t qci Isdcklmi Delq~e` Kdq;:94 kla kww~evit k`` fe~ijml ne~~e}jlmti{yjvk`ilq qe ^H9 nj``jel kla knevi

Qci Nklb hkbit wkzhilqt fe~ eyqtqklajlm fe~ijml


5/18

jjj Kddeylqklq(Mili~k` Effjdi }cjdchkjlqkjlt mevi~lhilq kddeylqt ~i`kqia qewyn`jd ainq kla isidyqit k`` ainq wkzhilqq~kltkdqjelt el nick`f ef k`` kmildjit devi~ianz qci Fiai~k` Nyamiq

Ewi~kqjelk` Ainq Hklkmihilq

9

jv Idelehjd W`klljlm Yljq#IWY*, }cjdc jtqci w`klljlm kmildz ef qci Mevi~lhilq, jt~itweltjn`i fe~ a~k}jlm yw qci aivi`ewhilqw~eoidqt kla k`te jailqjfjit w~eoidqt fe~ fe~ijmlfylajlm


6/18

; Fiai~k` Deltqjqyqjel

Wk~q VJJ, Fjlkldjk`W~evjtjel

Mevi~ljlm @k} % @imk` F~khi}e~b

6

W~evjait qci we}i~ qe ne~~e} kla twila#kllyk``z tyww`z Nj``t }ci~i qci HEF w~itilqt

qci nyamiq jl Wk~`jkhilq


7/18

j Fjlkldjk` W~ediay~it Kdq ;:9=

jj Aivièwhilq Fyla Kdq ;:66jjj @eklt #]e~à Nklb* Kdq ;:93

jv @eklt #Ktjkl Aivièwhilq Nklb* Kdq ;:63

v @eklt #Jt`khjd Aivièwhilq Nklb* Kdq

;:==

vj Isqi~lk` @ekl Kdq ;:64vjj Isqilaia D~iajq #Khilahilq* Kdq ;:=4

vjjj @eklt Myk~klqii #Neajit De~we~kqi* Kdq

;:69

js Q~ikty~z Nj`` #@edk`* ;:16 #îvjtia ;:==*

s Mevi~lhilq Fylajlm Kdq ;:34sj @ekl @edk` #Khilahilq* Kdq >779

> @k}t î`kqia qe Ne~~e}jlm

Qe w~evjai q~kltwk~ildz qe qci ne~~e}jlm w~editt#itwidjk``z }ce ckt qci we}i~ qe ne~~e}, qcijltqjqyqjel jlve`via*

Qe ilty~i w~ewi~ ne~~e}jlm w~editt

Kt k dcidb kla nk`kldi =


8/18

îtq~jdqjelt Ylai~ Qci @k}t klaîmy`kqjelt

K~qjdì ;;; ef qci Fiai~k` Deltqjqyqjel k`è} qci Tqkqi Mevi~lhilqt qeel`z ne~~e} f~eh qci Fiai~k` Mevi~lhilq

Ce}ivi~, Fiai~k` Mevi~lhilq k`è}t Tqkqi Mevi~lhilqt qe ne~~e} f~ehfjlkldjk` jltqjqyqjelt fe~ k wi~jea leq isdiiajlm fjvi zik~t tynoidq qedelajqjelt twidjfjia nz qci Fiai~k` Mevi~lhilq

Tqkqyqe~z Neajit #We}i~ qe Ne~~e}* Kdq ;::: ( k`` tqkqyqe~z neajit kladehwkljit kla de~we~kqjelt itqkn`jtcia nz qci tqkqyqe~z neajit k~i

~i{yj~ia qe enqkjl w~je~ kww~evk` ef qci Hjljtqi~ f~eh qci ~iìvklqhjljtq~jit kla qci Hjljtqi~ ef Fjlkldi

Wyn`jd Kyqce~jqjit #Delq~e` ef Ne~~e}jlm We}i~t* Kdq ;:6; #Kdq 434* èdk`kyqce~jqz ~i{yj~i w~je~ kww~evk` ef qci Hjljtqi~ ef Fjlkldi nife~i ilqi~jlmjlqe k èkl e~ myk~klqii

@edk` Mevi~lhilq Kdq ;:=6 jhweti ~itq~jdqjelt fe~ èdk` kyqce~jqjit qene~~e} qe leq isdiiajlm 9 qjhit ef kllyk` vk`yi ef ~ivilyi kla qci~iwkzhilq wi~jea tceyà leq isdiia 67 zik~t

Jlde~we~kqjel #Tqkqi @imjt`kqy~it Dehwiqildz* Kdq ;:6> k de~we~kqjeldkl ne~~e} e~ w~evjai myk~klqii }jqceyq w~je~ kww~evk` f~eh qci Hjljtqi~ef Fjlkldi fe~ kheylqt niè} ^H97 hj``jel, }cjì klz myk~klqii w~evjaia

tceyà leq isdiia qci wi~dilqkmi ef i{yjqz ceàjlmt ef qckq de~we~kqjel jlqci ilqjqz nijlm myk~klqiia 3


9/18

Eqci~ ^itq~jdqjelt Ylai~ Qci @k}t kla^imy`kqjelt

Isqi~lk` @eklt Kdq ;:64 Fiai~k`Mevi~lhilq dkwt fe~ijml ainq qe ^H49 nj``jel

@ekl #@edk`* Kdq ;:9: % Mevi~lhilq FylajlmKdq ;:34 dkwt aehitqjd ainq nz Fiai~k`

Mevi~lhilq qe 99) ef MAW

Q~ikty~z Nj`` #@edk` Kdq* ;:16 dkwtjttykldit ef Q~ikty~z nj``t qe ^H;7 nj``jel

:


10/18

Mevi~lhilq Myk~klqii

@eklt Myk~klqii #Neajit De~we~kqia* Kdq ;:69 jtqe kyqce~jti qci Mevi~lhilq qe myk~klqii èklt~kjtia nz Mevi~lhilq(e}lia dehwkljit,tqkqyqe~z neajit kla èdk` mevi~lhilqt

Vi~z tiìdqjvi jl mjvjlm Mevi~lhilq myk~klqii lkqjelk` kla tq~kqimjd w~eoidqt

Delq~jnyqjel qe idelehjd m~e}qc, ihwèzhilqkla nytjlitt ewwe~qyljqjit

W~eoidqt }cjdc aj~idq`z nilifjqt qci wiewì

Dkwkdjqz qe ~iwkz ainqt

;7


11/18

Aehitqjd Ne~~e}jlm

j Aehitqjd hk~biq

n Hk`kztjkl Mevi~lhilq

Tidy~jqzd Mevi~lhilq Jlvitqhilq

Jttyi

a Q~ikty~z Nj``

i Ceytjlm @ekl Fyla

Isqi~lk` Ne~~e}jlm

j Hk~biq @ekl

k Nela

n Tzlajdkqia @ekl

jj Hy`qj`kqi~k`

k ]e~à nklb

n Ktjkl Aivièwhilq Nklb

d Jt`khjd Aivièwhilq Nklb

jjj Nj`kqi~k`

k Okwkl Jlqi~lkqjelk`De~we~kqjel Kmildz #OJDK*

n Eqci~t

;;

Tey~dit ef Ne~~e}jlm


12/18

Aehitqjd Hk~biq

Qe tidy~i fylat f~eh qci aehitqjd hk~biq,qci fe``e}jlm jt qkbil jlqe kddeylq?

@j{yjajqz jl qci aehitqjd hk~biq

Qe aivi`ew qci aehitqjd nela hk~biq klaitqkn`jtc k nildchk~b fe~ de~we~kqi nelat

Qe w~eheqi Hk`kztjk kt kl Jt`khjd Fjlkldjk`Dilq~i

;>


13/18

Hk`kztjkl Q~ikty~zNj``t #HQN*

jttyia fe~ qci wy~weti ef hkjlqkjljlmnildchk~b nelat kla ~kjti tce~q(qi~h fylat fe~ qci Mevi~lhilqt}e~bjlm dkwjqk`

hkjl`z tyntd~jnia nz dehhi~djk`nklbt qe hiiq qcij~ fjlkldjk` `j{yjajqz~i{yj~ihilq

jt k vjknì fe~h ef fjlkldjk`jltq~yhilq ayi qe nijlm ~jtb(f~ii ktjq jt jttyia nz qci Mevi~lhilq

kdqjvi`z q~kaia jl qci tidelak~zhk~biq

;4

Aehitqjd Ainq Jltq~yhilqt

Hk`kztjkl Jt`khjdQ~ikty~z Nj``t

#HJQN* jttyia fe~ qci wy~weti ef fylajlmaivièwhilq iswilajqy~i

NLH ylai~qkbit qe k~~klmi qci

tkì ef qci nela el nick`f ef qciFiai~k` Mevi~lhilq kla q~kaiael k ajtdeylqia nktjt

ilknìt Tzk~jkc(dehw`jklqfjlkldjk` jltqjqyqjelt qe jlvitq

qcij~ `j{yja fylat jt k vjknì fe~h ef fjlkldjk`

jltq~yhilq ayi qe nijlm ~jtb(f~iikt jq jt jttyia nz qciMevi~lhilq


14/18

Hk`kztjklMevi~lhilq

Tidy~jqjit #HMT* hkjl tey~di ef qci Fiai~k`Mevi~lhilqt aehitqjd ne~~e}jlm

}kt ytia qe fjlkldi qci aivièwhilqiswilajqy~i f~eh qci ;:=7t kla ;:37t

}kt ytia qe fjlkldi wk~q ef qci nyamiqaifjdjq kla qci w~iwkzhilq ef isqi~lk`èklt jl qci ;::7t

jt ytia qe d~ikqi k nildchk~b zjiàdy~vi fe~ qci hk~biq

jttyia qe hiiq qci jlvitqhilq liiat ef

qci Ihwèziit W~evjailq Fyla #IWF*,Jlty~kldi Dehwkljit kla èdk` Nklbt

;1

jttyia fe~ qci wy~weti efildey~kmjlm jlvitqhilqt jl qciJt`khjd Fjlkldjk` Hk~biq

NLH ylai~qkbit qe k~~klmi qcitkì ef qci nela el nick`f efqci Fiai~k` Mevi~lhilq

ilknìt Tzk~jkc(dehw`jklqfjlkldjk` jltqjqyqjelt qe jlvitq

qcij~ `j{yja fylat

jt k vjknì fe~h ef fjlkldjk`jltq~yhilq ayi qe nijlm ~jtb(f~ii kt jq jt jttyia nz qciMevi~lhilq

Mevi~lhilqJlvitqhilq Jttyi

#MJJ*

Aehitqjd Ainq Jltq~yhilqt


15/18

Tey~dit?

Jlqi~lkqjelk`Hk~biqt

Hy`qj`kqi~k`

Nj`kqi~k`

Qc~eymc qci jttykldi ef nelat Nildchk~bjlm Qe w`kdi Hk`kztjk jl qci izit ef qci }e~à Qe jlq~eaydi Hk`kztjk qe jlqi~lkqjelk` jlvitqe

]e~à Nklb Ktjkl Aivièwhilq Nklb Jt`khjd Aivièwhilq Nklb

Okwkl Nklb fe~ Jlqi~lkqjelk` Deewi~kqjel #ONJ Eqci~ Mevi~lhilqt

Isqi~lk` Ne~~e}jlm Jltq~yhilqt

( ;9


16/18

Hy`qj`kqi~k` kla Nj`kqi~k`

W~eoidq èklt k~i qkbil vjk Mevi~lhilq qe

Mevi~lhilq }jqc deylq~jit kt }i`` kt hy`qj`kqi~k`jltqjqyqjelt

Qe fjlkldi twidjfjd w~eoidqt dehw~jtjlm

jlf~ktq~ydqy~i, iaydkqjel, JDQ kla eqci~t

Qciti w~eoidqt ckvi niil jailqjfjia nz qci IdelehjdW`klljlm Yljq }cjdc }eyà qcil ni fe~}k~aia qe HeF

fe~ fy~qci~ limeqjkqjelt el qci fjlkldjlm ef qciw~eoidq

Qciti èklt k~i qkbil k`te kt wk~q ef k nj`kqi~k`

ylai~tqklajlm niq}iil deylq~jit e~ }jqc jltqjqyqjeltjl }cjdc }i k~i hihni~t;6


17/18

Tyhhk~z

Qci Mevi~lhilqt ne~~e}jlm kla ainqhklkmihilq tq~jdq`z enti~vi qci Fiai~k`Deltqjqyqjel, `k}t kla ~imy`kqjelt }jqctq~jlmilq ~yìt kla w~ediay~it

Ne~~e}jlm jt hi~i`z qe fjlkldiaivièwhilq w~eoidq

Kww~evk` f~eh Fjlkldi Hjljtqi~ fe~ èkltkla myk~klqiit jt jhwe~qklq qe ilty~iw~ewi~ fjlkldjk` hklkmihilq kla delq~e`tztqih

;=


18/18

Qcklb zey

government onlending andtransfer pricing - malaysia

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