Services transactions are the most challenged transaction in the Malaysian region. Why?
Because is easy to challenge. Most authorities know very well what to expect and how to challenge they are well trained. In other words is
easy money to get.
The myth that using the “cost plus 5% mark-up” practice for any intra-group services transaction makes an organisation compliant with
transfer pricing regulations runs deep and is widely followed, but is ultimately erroneous.
During this webinar, participants will gain practical tips to manage a company’s transfer pricing policy and processes with regard to
intra-group services transactions.
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.