EN | CN
Artificial intelligence is fundamentally changing how intellectual property is created, enhanced and commercialised. Traditional
transfer pricing concepts such as DEMPE and Significant People Functions were built for human‑centric innovation, not machine‑driven value
creation.
This webinar explores how AI‑generated IP, training data and algorithmic development are testing existing transfer pricing frameworks, and how tax authorities such as the ATO are responding.
Drawing on practical experience advising multinational groups across Australia and Asia‑Pacific, TPS will outline what in‑house teams should be doing now to future‑proof their IP and transfer pricing positions.
WHAT WE COVERED
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.
Adriana Calderon shares her perspective on the evolving tax landscape and the role of collaboration at the SCTP Singapore Tax Congress.
The Inland Revenue Authority of Singapore (IRAS) has updated its Frequently Asked Questions relating to the Reporting of Related Party Transactions (RPT Form), providing additional clarification on the scope of entities and individuals that may be regarded as related parties for reporting purposes.
