by Editor | Apr 21, 2022 | Transfer Pricing
Supply chains have undoubtedly faced significant disruptions when the COVID-19 crisis hit almost the entire world. These global supply chain disruptions have slowed manufacturing lines, paralysed ports, and contributed to increasing inflation, among others. The...
by Editor | Jan 25, 2022 | Transfer Pricing
Australia Tax Office (ATO) won a landmark court ruling against Singapore Telecommunications (Singtel) on 17 December 2021, marking a victory in only the second substantive Australian transfer pricing case on cross border intra-company financing. Below is a timeline of...
by Editor | Oct 22, 2021 | Transfer Pricing
Transfer pricing essentially occurs when multinational companies (MNCs) enter into buy and sell transactions or send loans to their related companies. The concept of transfer pricing may also cover the situation in which a parent company in Singapore pays management...
by Editor | Jul 16, 2021 | Transfer Pricing
As multi-national companies transact or engage in international trade transactions between their parent and its related entities, such related party transactions are subject to tax authority’s scrutiny based on what we call the arm’s length principle, a concept that...
by MaxLewis | Jun 25, 2021 | Transfer Pricing
Today, as businesses grow in complexity along their value and supply chain, they look to countries with cheaper resources or where there could be more favourable tax incentives or countries with low tax rates. Hence, as a business owner, it is essential to understand...
by Albert Tan Tiong Heng | Oct 13, 2020 | Transfer Pricing
A common question is, “when does transfer pricing occur.” It occurs typically when multi-national companies enter into sale and purchase transactions with their related companies, or loan to related companies. It can be also a situation, when a Singapore parent...
