Drag across the letters in a straight line, or tap the first letter and then the last.
10 quick games built on transfer pricing. Hunt for terms, race the TPD deadline, pick the method, screen comparables and more.
Drag across the letters in a straight line, or tap the first letter and then the last.
Press Esc or Resume to carry on.
Each round draws 10 scenarios at random. Pick one of five methods, or press keys 1 to 5. A correct answer earns 100 points plus 5 for every second left, with a bonus for a streak. After each answer you see the right method and why.
The timer is stopped. Press Esc or Resume to carry on.
All company names are fictional. Scenarios are simplified so that one method is clearly the most appropriate. Real cases often need a fuller comparability analysis.
These criteria follow a common approach in Malaysian benchmarking studies. Firms may set their own thresholds and filters, so always follow the approach agreed for the engagement.
All companies, figures and shareholders are fictional. Operating results are in millions of local currency (billions for IDR, VND and KRW). A bracketed figure is a loss.
The question behind this panel is your first one. Read the comparables, place the tested result, then pick the adjustment. Keys: B, W and A for step 1, then 1 to 4 for step 2.
The clock has stopped. Press Esc or Resume to carry on.
Under the Income Tax (Transfer Pricing) Rules 2023, the arm's length range runs from the 37.5th percentile to the 62.5th percentile of the data set. The median is the midpoint of that range, the average of the 37.5th and 62.5th percentile values. If a result falls outside the range, LHDN may adjust it to that median. A result inside the range needs no adjustment.
Malaysia's range is narrower than the interquartile range (25th to 75th percentile) that is still the common approach internationally, and Malaysia is the first country to adopt it. So a result can sit inside the interquartile range and still be adjusted in Malaysia.
The tested party in every question is the Malaysian company. Percentiles are calculated with the PERCENTILE.INC method (position (n minus 1) × p, linear interpolation). The rules do not spell out a calculation method, so this is the method used in this game. Companies and figures are fictional and randomly generated.
The question behind this panel is your first one. Read the facts, then pick the due date. Keys 1 to 4 choose an answer.
The clock has stopped. Press Esc or Resume to carry on.
Financial years in this game end on a month end.
Working days skip Saturdays and Sundays only. Public holidays are ignored in this game. Day 1 is the next working day after the start date.
The clock starts on your first flip. Solid cards are terms, dashed cards are definitions.
Pick an answer, then press Final answer.
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