TP Documentation and Benchmarking Analysis - How to get it right?

HomeEventsTP Documentation and Benchmarking Analysis - How to get it right?

TP Documentation and Benchmarking Analysis - How to get it right?

Transfer Pricing (TP) documentation and benchmarking analysis are pivotal to defending your transfer pricing risks from the tax authorities. Hence, it is important for you to do them right. But HOW do you get them right?

Programme Objective
 
Transfer pricing documentation and benchmarking analysis are key when defending transfer pricing risks from tax authorities. However, the reality is that the theory and practice of preparing documentation and benchmarking analysis are very different, hence the importance of practical insights. 
 
This seminar is designed to share practical knowledge through real life case studies about key aspects of managing transfer pricing risks. You will learn:

  • Practical solutions on how to test related party transactions, including services, buy/sell transactions, intercompany loans with a case study using databases.
  • How to ensure that your documentation and benchmarking analysis are ‘bullet-proof.'
  • Practical tips to minimise risks related to benchmarking analysis to ensure you get it right
  • How to implement benchmarking results correctly and examples of how the implementation can go wrong.  


Programme Outline

Morning session

  • Refresher covering key principles of preparing documentation
  • The importance of functional analysis and characterisation of transactions
  • Common mistakes in the preparation of functional analyses and how to get it right
  • Principles and rationale for economic and benchmarking analysis
  • Alternatives available for testing related party transactions, are databases the only option?
  • Are searches and benchmarking analysis always required? How to identify exceptions?

Afternoon Session

  • Hands on case study using databases
  • How to test:
    • Service transactions
    • Buy/sell transactions
    • Intercompany loans
  • Do and don’t’s when testing related party transactions
  • How to identify ‘blind spots’ and key tips to minimise risks related to benchmarking analysis
  • How to implement the results of benchmarking analysis
  • Examples of how the implementation can go wrong.


Transfer pricing in practice can be very different to what you learn in theory. You need to have the right experience and practical insights in order to understand them. For that purpose, our Director in Transfer Pricing Solutions Asia, Adriana Calderon, collaborates with The Institute of Singapore Chartered Accountants and designs a one-day class to share what they have learned in the business

 

Read more about the event and REGISTER NOW https://eservices.isca.org.sg/CourseDetail?coursemasterid=a0g28000002aNb0AAE


Related Blogs

10 Feb

US Headquartered MNEs Must Still Comply With Singapore’s Global Minimum Tax

US‑based multinational enterprises (MNEs) will continue to be subject to Singapore’s Qualified Domestic Minimum Top-Up Tax (QDMTT), even though they may not be subject to a top‑up tax under US rules.


READ MORE READ MORE
14 Jan

Registration for Multinational Enterprise Top-up Tax and Domestic Top-up Tax

Starting May 2026, in-scope multinational enterprise (MNE) groups must register for Singapore’s Multinational Enterprise Top-up Tax (MTT), Domestic Top-up Tax (DTT), and the GloBE Information Return (GIR) under the Multinational Enterprise (Minimum Tax) Act 2024.


READ MORE READ MORE
14 Jan

2026 IRAS Indicative Margins for Related Party Loans

For the year 2026, IRAS has updated its indicative margin, reaffirming its support for simplified, arm’s length transfer pricing practices.


READ MORE READ MORE