WORKSHOP
Introduction to Transfer Pricing |
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Workshop Objective
Do you engage in transactions with related parties, i.e. companies within your Group, be it sister companies, associated companies or subsidiaries?
If so, you will need to be aware of the recent changes in the transfer pricing regulations in Singapore as well as across the region.
Transfer pricing refers to the pricing of goods/services/assets and/or funds when they are transferred within a Group.
In association with TAKX Solutions, the Introduction to Transfer Pricing workshop is designed to arm participants with an understanding of transfer pricing as well as transfer pricing compliance in various Asia Pacific countries.
In addition, a discussion of the various transfer pricing methods and their application, as well as the transfer pricing regime in
Singapore will be presented.
Workshop Key Topics
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
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.
For the year 2026, IRAS has updated its indicative margin, reaffirming its support for simplified, arm’s length transfer pricing practices.
Singapore taxpayers entering into financial arrangements with related parties must ensure compliance with the arm’s length principle. This includes transactions such as cash pooling, hedging, financial guarantees, captive insurance, and related party loans.