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The Berry Ratio may sound light‑hearted, but in transfer pricing it is one of the most debated Profit Level Indicators (PLIs) used under the Transactional Net Margin Method (TNMM). Simple in formula yet demanding in application, the Berry Ratio continues to attract scrutiny from tax authorities worldwide.
Geopolitical volatility has moved from the margins of risk management to the centre of transfer pricing strategy. For multinational groups operating across Australia, Asia and Europe, geopolitical turmoil is no longer a short-term disruption to be explained away in annual documentation.
Singapore’s Budget 2026 sets out a clear strategy to strengthen competitiveness in a changing global environment. The Budget introduces important tax measures while confirming Singapore’s implementation of OECD Pillar Two global minimum tax rules.
