At ISCA’s Continuing Professional Development (CPD) department, the department supports the upskilling and reskilling needs of accounting and finance professionals through carefully curated classroom and e-learn courses. Identify your competency gaps and fulfill your professional training needs with ISCA today!
Watch the video below to know what ISCA trainers have to say.
Meet our trainer and Director Mrs Adriana Calderon who is part of ISCA and her conversation as an
ISCA facilitator in the video.
Adriana is the co-founder of Transfer Pricing Solutions Asia. Adriana also enjoys teaching and is a regular speaker and facilitator of Transfer Pricing seminars and workshops.
She is a transfer pricing trainer for the Institute of Singapore Chartered Accountants and Singapore Institute of Accredited Tax Professionals. Adriana has also facilitated training sessions for CFOs, tax teams of large companies and consultancies, and tax executives at the Singapore and Asia Pacific organisations.
For more details, visit https://eservices.isca.org.sg/CPEHome
Singapore is often a preferred location for setting up headquarters as the door to conduct business in Asia. The IRAS has released its views on how Singapore HQ's should plan and implement their transfer pricing framework. Want to know more? Read our article with our views on IRAS TP Guidelines for Singapore HQs.
The Malaysian Finance Bill 2020 incorporates transfer pricing-related changes to the current Income Tax Act, 1967 (“ITA”). The changes permit significantly greater authority to the Malaysia Inland Revenue Board (“MIRB”) and re-emphasises the importance of transfer pricing compliance, with effect from 1 January 2021.
The OECD guidance emphasised that, besides interest rates, all terms and conditions of the financing transactions (including the volume of debt) should be tested against the arm’s length principle.