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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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