Insights

In this article, Alejandro Ces and Alex Yam draw on the expertise of colleagues across the Asia-Pacific region to describe the role of environmental, social, and governance issues in the region’s tax administrations.

A defensible transfer pricing adjustment requires more than a year-end clean up exercise. Explore how Singapore taxpayers can strengthen TP governance through clear policies, monitoring, implementation and documentation.

The Inland Revenue Authority of Singapore (IRAS) recently released the 9th edition of the Singapore Transfer Pricing Guidelines (TPG). While the update is relatively targeted in scope, it addresses an area that has long generated practical challenges for multinational enterprise (MNE) groups: the transfer pricing treatment of employee share-based compensation (SBC) costs.

OECD has released key transfer pricing guidance on Pillar 1 - Amount B report. With the evolving global tax landscape, it is vital for business to understand these initiatives to take appropriate actions to strengthen tax governance and mitigate tax risks.