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Transfer Pricing APAC
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Transfer Pricing from the APAC Perspective
Asia Pacific Insights
Transfer pricing refers to the pricing of goods, services and intellectual property transferred between related parties, such as subsidiaries or affiliates of a multinational company. In the Asia Pacific (APAC) region, transfer pricing is becoming an increasingly important issue as countries seek to prevent tax avoidance by multinational companies.
Many APAC countries, such as China, India, Japan and Australia, have established transfer pricing regulations that require companies to comply with the arm's length principle, which states that the transfer pricing should be comparable to the pricing that would be charged between unrelated parties in similar transactions.
The APAC region has also been impacted by the Organisation for Economic Co-operation and Development (OECD) Base Erosion and Profit Shifting (BEPS) project, which aims to prevent multinational companies from shifting profits to low-tax countries. As a result, many APAC countries have adopted BEPS recommendations and are increasing their focus on transfer pricing compliance and enforcement. Overall, companies operating in the APAC region need to be aware of transfer pricing regulations and ensure that their transfer pricing practices comply with local laws to avoid potential penalties and reputational damage.
Transfer Pricing APAC Insights
Transfer Pricing Compliance in Indonesia
Discover the latest transfer pricing rules and tax measures in Indonesia
Global Anti-Base Erosion Model Rules (Pillar Two) in Korea
Discover the global minimum tax rules in Law for the Coordination ofInternational Tax Affairs in Korea (“LCITA”)
Unlocking Transfer Pricing Audit Trends in Post-COVID Vietnam: A Comprehensive Guide
Discover the latest transfer pricing audit trends in post-COVID Vietnam
Transfer Pricing in Nepal
Discover the latest transfer pricing rules and tax measures in Nepal
Transfer Pricing in Pakistan
Discover the latest transfer pricing rules and tax measures in Pakistan
Transfer Pricing Compliance in Taiwan (ROC)
Discover the latest transfer pricing rules and tax measures implemented by the Taiwan Ministry of Finance (“MoF”)
Transfer Pricing in Maldives
Discover the latest direct taxation, incorporating international tax practices and anti-avoidance measures adopted by Maldives
Recent Transfer Pricing Updates from Australia
This article seeks to provide an overview of the proposed measures
China APA Annual Report for 2021 Summary
This report is intended to provide guidance to enterprises interested in entering into APAs with the Chinese tax authority
Updates on A Recent Transfer Pricing Case by The Supreme Court of Kazakhstan
This Judgement introduces a number of principles which will be used in practice
Transfer Pricing and the Malaysian Tax Corporate Governance Framework
The Malaysian Tax Corporate Governance Framework regulates transfer pricing to ensure compliance with tax regulations and prevent tax avoidance.
India Intra-group Services under Transfer Pricing
Arms-length Prices for IGS have been highly disputed issues by the tax authorities in India
Bangladesh Transfer Pricing Recent Developments
The Income Tax Ordinance, 1984 (“ITO, 1984”) prescribes the transfer pricing regulations for transactions between associate enterprises.
Singapore updates guidance on indicative margin for intercompany loans for risk-free rate loans
The primary objective of the indicative margin is to facilitate compliance with & maintain a high level of adherence to the arm’s length principle.
Transfer Pricing Malaysia
Decoding Malaysia's Latest Transfer Pricing Rules in 2023
Navigate the complexities of transfer pricing in Malaysia and mitigate the risk of penalties.
Transfer Pricing Handbook 1.0 Malaysia
Consider another perspective of your transfer pricing challenges
Lessons Learnt from Recent Court Decisions on Transfer Pricing Cases
Lessons that can be learnt by taxpayers to mitigate and manage any possible challenges to transfer pricing practices they have currently implemented.
Transfer Pricing Documentation Guide 2022
What are the latest IRB’s guidelines on Transfer Pricing Documentation requirements?
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