Insights

Learning CentreInsights

8 Mar

All you need to know about the OECD Transfer Pricing Guidelines 2022 Update

If you are reading this article the chances are that you enjoy discussing about technical aspects of transfer pricing as much as we do. Any transfer pricing aficionado knows that changes to the OECD Transfer Pricing Guidelines are a reason for excitement in the tax and transfer pricing world.


READ MORE READ MORE
16 Feb

Singapore Transfer Pricing Update – IRAS’ Indicative margins for related party loan updated for 2021 and 2022

Read the latest update released by IRAS on Indicative margins for related party loan for 2021 & 2022.  Read our article with our views on the market interest rate recommended by IRAS to be adopted by Singapore Taxpayers.


READ MORE READ MORE
6 May '21

New Singapore transfer pricing guide addresses MNE centralised services

Read the latest update by our Asia Director, Adriana Calderon. Adriana has extensive international experience with #BigFour 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.


READ MORE READ MORE
21 Mar '21

Transfer Pricing Guidelines for Headquarters in Singapore

Singapore is often a preferred location for setting up headquarters as the door  to conduct business in Asia. The IRAS  has released its views on how Singapore HQ's should plan and implement their transfer pricing framework. Want to know more? Read our article with our views on IRAS TP Guidelines for Singapore HQs. 


READ MORE READ MORE
11 Feb '21

Malaysia Transfer Pricing Update

The Malaysian Finance Bill 2020 incorporates transfer pricing-related changes to the current Income Tax Act, 1967 (“ITA”). The changes permit significantly greater authority to the Malaysia Inland Revenue Board (“MIRB”) and re-emphasises the importance of transfer pricing compliance, with effect from 1 January 2021.


READ MORE READ MORE
11 Jan '21

Managing TP in Financial Transactions & Loans

The OECD guidance emphasised that, besides interest rates, all terms and conditions of the financing transactions (including the volume of debt) should be tested against the arm’s length principle.


READ MORE READ MORE