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.
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.
