The OECD Transfer Pricing Guidelines (OECD Guidelines) has established 5 common transfer pricing methods that are accepted by nearly all tax authorities and serve the purpose of enhancing transparency for tax administration.
Modes of winding up are stated under the Section 432 of Companies Act, 2016. Basically, there are 2 types of winding up, namely voluntary winding up and compulsory winding up which is order made by the Court.
According to MFRS 102 Inventories, if the purpose of holding cryptocurrencies is for sale in the ordinary course of business, it should be treated as inventories.
The definition of oppression is defined in the case, Re Kong Thai Sawmill (Miri) Sdn. Bhd., as a conduct by the majority shareholders which visibly departs from the standards of fair dealing and violates the conditions of fair play that are expected by the minority shareholders.
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