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In multinational enterprises, it is common for parent companies or group service companies to provide intra group services to related parties. These services are outsourced to the group service provider for business convenience and efficiency reasons.
Malaysian Taxpayers who use the 5% markup concession are still required to prepare documentation to address other fundamentals aspects of a service charge.
From 1 January 2025 to 31 December 2034, companies operating in qualifying sectors can apply to the Malaysian Investment Development Authority (MIDA) for the various tax incentive schemes under the JS-SEZ Tax Incentives Package.
The Johor-Special Economic Zone (JS-SEZ) is a strategic initiative between Singapore and Malaysia aimed at fostering cross-border economic growth.
Since 2017, the Inland Revenue Authority of Singapore (IRAS) has provided indicative margins to help businesses determine an arm’s length interest rate for related party loans. In this article we example the margins.
As of January 1, 2025, new amendments to Singapore's Transfer Pricing (TP) regulations will impact how intra-group loans are handled—specifically for domestic financing arrangements. These updates introduce significant changes that businesses must consider to ensure compliance and avoid potential tax penalties. Here’s what you need to know.
