Gain a deeper understanding of Transfer Pricing with our topical articles.
| The Inland Revenue Authority of Singapore (IRAS) released the 9th Edition of the Singapore Transfer Pricing Guidelines (TPG) on 4 June 2026. The update introduces targeted clarification on the treatment of share‑based compensation (SBC) in the context of intercompany services arrangements remunerated on a cost‑plus basis. |
Adriana Calderon, Managing Partner - Asia & Malaysia at Transfer Pricing Solutions, shares insights from the IFA APAC Conference in Tokyo, highlighting key trends in transfer pricing across Asia. She explores regional differences in approach, increasing regulatory complexity, and rising audit activity, while reflecting on the importance of global networks in fostering collaboration and shaping the future of international tax.
Malaysia’s transfer pricing framework continues to evolve, with the Inland Revenue Board of Malaysia applying increasing scrutiny to how multinational groups price, document and defend related‑party transactions. For businesses operating in Malaysia, transfer pricing has become a core tax risk area rather than a routine compliance exercise.
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