A Tale of Two Transfer Pricing Regimes

Learning CentreNews & MediaA Tale of Two Transfer Pricing Regimes

A Tale of Two Transfer Pricing Regimes.

Since the OECD’s base erosion and profit shifting (BEPS) project, transfer pricing (TP) rules and regulations worldwide have continued to grow in number and complexity.

At the same time, TP audits are intensifying as tax authorities step up scrutiny of intercompany transactions and adopt increasingly assertive stances to protect their respective tax bases. Companies are left to navigate the evolving TP landscape, and failure to comply with their TP obligations can lead to double taxation and hefty penalties.

In this article, we focus on Singapore’s and Malaysia’s TP regimes and compliance requirements. Sharing their professional insights were Accredited Tax Advisor (Income Tax) See Jee Chang, Senior Transfer Pricing Leader, Deloitte Singapore, and Theresa Goh, Senior Transfer Pricing Partner, Deloitte Kuala Lumpur, Malaysia, at a recent webinar organised by the Singapore Chartered Tax Professionals.

Grasping The Essentials Of Singapore’s And Malaysia’s TP Regimes

This article is intended for general guidance only. It does not constitute professional advice and may not represent the views of the facilitators or the SCTP. While every effort has been made to ensure the information in this article is correct at time of publication, no responsibility for loss to any person acting or refraining from action as a result of reading this article or using any information in it can be accepted by the facilitator or the SCTP.

Let's talk.

Need expert Asia and global transfer pricing experts? Contact us to discuss your transfer pricing and multinational tax compliance requirements. 


28 Mar '23

How inflation can impact your transfer pricing policies?

When inflation is high, the cost of goods and services increases, so the prices of those goods and services must also increase to reflect the higher costs.

1 Mar '23

2023 Transfer Pricing Landscape in Asia

The transfer pricing landscape in Asia is expected to undergo significant changes in the coming years.

2 Feb '23

What are the key unique challenges of managing transfer pricing in Asia?


Malaysian Institute of Tax Professionals
Singapore Chartered Tax Professionals
Boutique Firm of the Year 2022
Fast Growing Firm of The Year WINNER Badge 2020
Singapore TP Firm - 2020
Malaysia TP Newcome - 2019
Singapore TP Firm - 2019
AU TP firm of the Year Asia Tax Awards FINALIST 2019
AU TP firm of the Year Asia Tax Awards FINALIST 2018
Singapore TP Firm - 2018
Asia TP Newcomer of the Year Asia Tax Awards Winner 2017
Asia TP Leader of the Year/Shannon Smit Asia Tax Awards Winner 2017
AU TP firm of the Year Asia Tax Awards FINALIST 2017
Asia Tax Awards 2016
Aust Accounting Awards 2015_PARTNER OF THE YEAR
Aust Accounting Awards BOUTIQUE FIRM OF THE YEAR 2014
Thompson Routers 2015
Thompson Routers_TP TEAM OF THE YEAR_ 2014 FINALIST
Thompson Routers 2013