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Share-Based Compensation in Intercompany Service Fees: Singapore's 9th Edition Transfer Pricing Guidelines Change

Singapore's latest transfer pricing guidance brings welcome clarity on share-based compensation in intercompany service fees. Discover what has changed, the opportunities available for earlier years, and why businesses should review their arrangements before key deadlines.

Singapore Transfer Pricing Season: What to Keep in Mind

Transfer pricing season is here. From new guidance on related party transactions to enhanced focus on loans and documentation, learn the key updates, common pitfalls, and practical questions every Singapore business should be asking before year-end.

Malaysia’s New Transfer Pricing Guidelines on Controlled Financial Transactions: Intra-Group Loans

On 30 July 2026, the Inland Revenue Board of Malaysia (IRBM) released its new Malaysia Transfer Pricing Guidelines on Controlled Financial Transactions: Intra-Group Loans (MFTIL). The guidance provides a comprehensive framework for assessing, pricing and documenting intra-group loans under Malaysia’s transfer pricing regime.