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Articles and Views

Latest thoughts and updates on financial developments by CCS specialists.


Inland Revenue Authority of Singapore Releases the Sixth Edition of Transfer Pricing Guidelines

On 10 August 2021, the IRAS released the sixth edition of the Singapore TP Guidelines (“Sixth Edition TPG”), updating and replacing the previous version released in February 2018. The Sixth Edition TPG takes into account ...


Be Prepared for Transfer Pricing Challenges

In today’s global economic environment, tax authorities around the world are very much focused on protecting their tax base, especially in the post-COVID-19 pandemic world. ...


Inward Re-domiciliation Regime in Singapore

What is Re-domiciliation?

  Re-domiciliation is a procedure in which a foreign corporate entity transfers its registration from its original jurisdiction to a new jurisdiction – in this ...


Top 5 Matters to Consider in Transfer Pricing to Sleep Well!

Do you believe that your business is already in compliance with the Singapore TP requirements?  If so, are your answers to the following questions positive?  If not, what do you have to do?  We highlight 5 critical areas ...


Formulating Management Charges Policy

Historically, intra-group services have often been charged using a standard approach, i.e. by means of a (net) cost-based remuneration method, mostly with a relatively modest markup of only 5%. This was often done more for ...