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All you need to know about transfer pricing documentation.
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.
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.
Misalignments with regulations, discrepancies in data, and evolving interpretations of arm's length principles can all trigger disputes, potentially leading to significant financial implications.
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.
This article will explore the history of global minimum tax policies, from their origins to the latest developments, including the recent OECD/G20 agreement.
This article will discuss how technology can help multinational corporations streamline their global minimum tax compliance.
This article will discuss how global minimum tax policies affect multinational corporations, including changes to their tax planning strategies and compliance requirements.
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.
This article will provide practical advice for multinational corporations on how to navigate the complexities of global minimum tax compliance.
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.
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.
Are your financing terms optimized and aligned with the economic reality of your transactions?
Inland Revenue Authority of Singapore (“IRAS”) offers a Voluntary Disclosure Programme (“VDP”) help taxpayers rectify these errors and minimize potential penalties.
Not all services are created equal. Identifying low-value and high-value services within your intra-group transactions is a fundamental distinction.
The world of transfer pricing can be a complex and sometimes treacherous one, especially when disputes arise.
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.
On 19 February 2024, OECD published the final report on Pillar One -Amount B, is designed to simplify and streamline the application of the arm’s length principle.
With increasing scrutiny, transfer pricing audits are becoming more common. Failure to comply with documentation requirements can lead to significant penalties.
We are thrilled to share that Adriana Calderon, Director of Transfer Pricing Solutions Asia, has been appointed by ISCA as a Transfer Pricing Roundtable Representative for SCTP.
The IRBM has recently issued a Frequently Asked Questions to address the questions taxpayers and tax professionals regarding the Transfer Pricing Surcharge.
The recently announced Singapore Budget 2024 tabled by Deputy Prime Minister and Finance Minister, Mr. Lawrence Wong on 16 February 2024.
The indicative margin recommended by IRAS are market interest rate to be adopted by Singapore taxpayers for related party loans not
exceeding SGD15 million.
Generally, the IRAS publishes the indicative margins at the beginning of each calendar year.
Be prepared for potential transfer pricing audits by tax authorities. Ensure that your transfer pricing documentation is readily available, organized, and easily accessible.
There is an increasing focus on transfer pricing documentation for intragroup loans in Malaysia. Tax authorities expect comprehensive documentation that demonstrates the arm's length.
