#5MinutesTP Episode 2

Knowledge#5MinutesTP Episode 2

#5MinutesTP - Episode 2


All you need to know about transfer pricing documentation.




10 Feb

Key Transfer Pricing Considerations for Singapore Companies Engaging in the Johor-Special Economic Zone (JS-SEZ) Deal

The Johor-Special Economic Zone (JS-SEZ) is a strategic initiative between Singapore and Malaysia aimed at fostering cross-border economic growth.


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3 Feb

2025 IRAS Indicative Margins for Related Party Loan

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.


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28 Jan

New Singapore Approach to Pricing Intragroup Financing

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.


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28 Jan

Malaysia TP Guidelines 2024/2025

The long-awaited Malaysia Transfer Pricing Guidelines 2024 are finally here, and they bring significant updates aimed at enhancing clarity, compliance, and alignment with global practices. Here’s a breakdown of the key changes every business should know.


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10 Jan

Charting a Course Through Transfer Pricing Dispute Resolution

Misalignments with regulations, discrepancies in data, and evolving interpretations of arm's length principles can all trigger disputes, potentially leading to significant financial implications.


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25 Oct '24

Understanding the Basics of Global Minimum Tax

This article will provide an overview of what global minimum tax is, why it's important, and how it impacts multinational corporations and the global economy.


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25 Oct '24

The Evolution of Global Minimum Tax Policies: A Historical Perspective

This article will explore the history of global minimum tax policies, from their origins to the latest developments, including the recent OECD/G20 agreement.


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24 Oct '24

The Role of Technology in Global Minimum Tax Compliance

This article will discuss how technology can help multinational corporations streamline their global minimum tax compliance.


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23 Oct '24

The Implications of Global Minimum Tax on Multinational Corporations

This article will discuss how global minimum tax policies affect multinational corporations, including changes to their tax planning strategies and compliance requirements.


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22 Oct '24

Navigating the Legal and Regulatory Landscape of Global Minimum Tax

This article will provide an overview of the legal and regulatory considerations that multinational corporations need to be aware of when dealing with global minimum tax.


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21 Oct '24

Key Considerations for Compliance with Global Minimum Tax

This article will provide practical advice for multinational corporations on how to navigate the complexities of global minimum tax compliance.


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19 Oct '24

Global Minimum Tax and the Future of International Taxation

This article will speculate on the future of international taxation in light of global minimum tax policies, including potential trends and challenges that may arise.


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18 Oct '24

Challenges and Opportunities for Developing Countries

This article will examine the challenges and opportunities that global minimum tax policies present for developing countries, including their potential impact on tax revenue and economic development.


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20 Sep '24

Transfer Pricing for Intragroup Financing in Asia

Are your financing terms optimized and aligned with the economic reality of your transactions?


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9 Aug '24

Made Errors in Transfer Pricing? IRAS’ VDP Can Help

Inland Revenue Authority of Singapore (“IRAS”) offers a Voluntary Disclosure Programme (“VDP”) help taxpayers rectify these errors and minimize potential penalties.


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26 Jul '24

Transfer Pricing for Intragroup Services in Asia

Not all services are created equal. Identifying low-value and high-value services within your intra-group transactions is a fundamental distinction.


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30 May '24

Navigating the Maze: Strategies for Resolving Transfer Pricing Disputes

The world of transfer pricing can be a complex and sometimes treacherous one, especially when disputes arise.


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30 Apr '24

2024 Updates on Global Minimum Tax

Global Minimum Tax (GMT) is one of the largest tax reformations as part of the initiative under Pillar 2 of the Base Erosion Profit-Shifting (BEPS) 2.0 project.


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