The Tax Programme of the OECD Korea Policy Centre(KPC), in collaboration with the OECD, Inland Revenue Board of Malaysia, organised a workshop on “Amount B Train-the-Trainers ” from 12–15 October 2026, Kuala Lumpur, Malaysia. The workshop was attended by 10 tax officials in the Asia-Pacific region, 31 participants from Malaysia. The speakers included Ms. Gabriela Capristano Cardoso (OECD), Ms. Yvette Wakabi (IBFD), Ms. Debra Evans (HMRC), Mr. Aqil Luqman Nurhakim(Inland Revenue Authority of Singapore), 

This workshop focused on 'Amount B,' a simplified and streamlined approach to baseline marketing and distribution activities, with the objective of cultivating experts by enhancing the practical application capabilities in understanding and applying the Amount B in accordance with the OECD Transfer Pricing Guidelines. International tax experts from the OECD, the UK, the Netherlands, and Singapore participated to share their hands-on experience and expertise in transfer pricing systems across various jurisdictions, thereby contributing to the professional capacity-building of the participants.

During the sessions, Ms. Gabriela apristano Cardoso provided a in-depth overview of the OECD Transfer Pricing Guidelines. Ms. Yvette Wakabi facilitated participants' practical understanding through various case studies. Additionally, Ms. Debra Evans detailed transfer pricing mechanisms, and Mr. Aqil Luqman Nurhakim elaborated further on essential implementation considerations.

According to the post-workshop satisfaction survey, 100% of respondents evaluated the workshop positively, with 93% rating it as 'Excellent' and 7% as 'Good,' reflecting a high level of satisfaction among participants. Furthermore, 100% of respondents confirmed that their knowledge had improved through the programme, demonstrating the strong capacity-building impact and effectiveness of the workshop.