Transfer Pricing for Commodity Entities - What type of trader is your company?
The Inland Revenue Authority of Singapore (IRAS) recognises the diversity in the commodity marketing/trading (CMT) activities undertaken by
CMT entities in Singapore and the wide-ranging values they could bring to their multinational enterprise (MNE) group.
Final OECD Transfer Pricing Guidelines on Financial transactions, What are the key changes?
The Organisation for Economic Co-operation and Development (OECD) has released in February 2020 the final Transfer Pricing Guidance on
Financial Transactions (Guidance). The Guidance provides an insight on the arm’s length treatment of various financial transactions among
What can companies do to manage their Transfer Pricing Risks in time of crisis?
In light of the recent outbreak of Covid-19, which is now known as a global pandemic threat, has jeopardized businesses significantly across
the globe. Businesses of various industries are expected to lose billions of revenues.
In a digitalised era, businesses can develop an active and sustained engagement in a market jurisdiction, beyond the mere conclusion of
sales, without necessarily investing in local infrastructure and operations. Hence, the allocation of taxing rights can no longer be
exclusively circumscribed by reference to physical presence.