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Get to the crux of TP issues in Commodity Marketing and Trading activities!
Due to the depth of trading market and the close proximity to key markets, Singapore has been the preferred
location for commodity marketing/ trading activities. Coupled with the extensive network of buyers and sellers, these activities are not
only growing in scale but are also increasing in complexity.
When such activities are carried out with their related parties, how do tax professionals ensure compliance with the arm’s length principle
and the relevant Transfer Pricing (TP) documentations? Beyond that, as TP developments continue to evolve, what are the risks and pertinent
issues that you, as well as your clients, should take note and be aware of from the perspective of a commodity marketing/trading entity?
This upcoming session facilitated by Ms Adriana Calderon, Director at Transfer Pricing Solutions Asia will take you through the do’s and
don’ts to watch out for and the practical insights in this complex TP area using various case studies. Come learn about the intricacies and
understand what is involved in the preparation of TP documentation in the aspect of commodity marketing and trading activities.
Register now for this unique workshop. Registration is open until 13 March 2020; special discount applies to members of SiATP, ISCA, SICC SMF and TPS clients.
For further enquiries about the event, please visit https://www.siatp.org.sg/EventDetail.aspx?id=237
Adriana Calderon has extensive international experience with Big Four and mid-tier firms advising multinational companies in the areas of
corporate and international taxation across South America, the US, Australia and the Asia Pacific Region.
As a TP practitioner, Adriana has advised companies in the Asia Pacific Region across various industries and in a wide range of projects
associated with planning, compliance and dispute resolutions with tax authorities. She has also participated in specialised projects
involving pricing of financial transactions, business restructures and negotiation of APAs. Most recently, she has participated in TP
planning projects to implement BEPS’s Action Plan and country-by-country reporting.
*Asia Tax Awards 2017 by International Tax Review
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.
Across Asia, transfer pricing audits are becoming more frequent, more detailed and more analytically driven. Tax authorities are no longer limiting their reviews to whether documentation exists. Instead, they are interrogating whether transfer pricing outcomes genuinely align with commercial reality, operational substance and financial results over time.
