[ { "post_id": "615", "post_category_id": "3", "post_title": "When the Berry Ratio Works – And When It Becomes a Red Flag", "post_content_short": "The Berry Ratio may sound light‑hearted, but in transfer pricing it is one of the most debated Profit Level Indicators (PLIs) used under the\nTransactional Net Margin Method (TNMM). Simple in formula yet demanding in application, the Berry Ratio continues to attract scrutiny from tax authorities worldwide.", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/615\/blueberry-pattern-flatlay.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.transferpricingsolutions.asia\/insights\/when-the-berry-ratio-works-and-when-it-becomes-a-red-flag\/", "post_date": "2026-03-27 03:45:00" }, { "post_id": "614", "post_category_id": "3", "post_title": "Transfer Pricing in an Era of Geopolitical Turmoil", "post_content_short": "Geopolitical volatility has moved from the margins of risk management to the centre of transfer pricing strategy. For multinational groups\noperating across Australia, Asia and Europe, geopolitical turmoil is no longer a short-term disruption to be explained away in annual\ndocumentation.", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/614\/iStock-1095827258.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.transferpricingsolutions.asia\/insights\/transfer-pricing-in-an-era-of-geopolitical-turmoil\/", "post_date": "2026-03-27 02:56:16" }, { "post_id": "612", "post_category_id": "3", "post_title": "Singapore Budget 2026 - Strategic Implications for Multinational Groups", "post_content_short": "Singapore’s Budget 2026 sets out a clear strategy to strengthen competitiveness in a changing global environment. The\n\tBudget introduces important tax measures while confirming Singapore’s implementation of OECD Pillar Two global minimum tax rules.\n", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/612\/Brainstorming-some-creative-idea-and-written-on-the-sticky-notes.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.transferpricingsolutions.asia\/insights\/singapore-budget-2026-strategic-implications-for-multinational-groups\/", "post_date": "2026-03-04 22:50:04" }, { "post_id": "610", "post_category_id": "3", "post_title": "Why Tariffs Now Matter for Transfer Pricing in Asia-Pacific", "post_content_short": "Across Asia-Pacific, multinational groups are facing increasing complexity as tariff measures and transfer pricing rules begin to overlap\nmore directly.", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/610\/iStock-1156226021.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.transferpricingsolutions.asia\/insights\/why-tariffs-now-matter-for-transfer-pricing-in-asia-pacific\/", "post_date": "2026-02-25 10:14:00" }, { "post_id": "602", "post_category_id": "3", "post_title": "US Headquartered MNEs Must Still Comply With Singapore’s Global Minimum Tax", "post_content_short": "US‑based multinational enterprises (MNEs) will continue to be subject to Singapore’s Qualified Domestic Minimum Top-Up Tax (QDMTT), even\nthough they may not be subject to a top‑up tax under US rules.", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/602\/iStock-1135957696.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.transferpricingsolutions.asia\/insights\/us-hq-mnes-must-still-comply-with-singapores-global-minimum-tax\/", "post_date": "2026-02-10 06:46:00" }, { "post_id": "599", "post_category_id": "3", "post_title": "Registration for Multinational Enterprise Top-up Tax and Domestic Top-up Tax", "post_content_short": "Starting May 2026, in-scope multinational enterprise (MNE) groups must register for Singapore’s Multinational Enterprise Top-up Tax (MTT),\nDomestic Top-up Tax (DTT), and the GloBE Information Return (GIR) under the Multinational Enterprise (Minimum Tax) Act 2024.", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/599\/iStock-1150572069.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.transferpricingsolutions.asia\/insights\/registration-for-multinational-enterprise-top-up-tax-and-domestic-top-up-tax\/", "post_date": "2026-01-14 05:17:02" }, { "post_id": "598", "post_category_id": "3", "post_title": "2026 IRAS Indicative Margins for Related Party Loans", "post_content_short": "For the year 2026, IRAS has updated its indicative margin, reaffirming its support for simplified, arm’s length transfer pricing practices.", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/598\/Asian-business-people-discussing-while-walking.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.transferpricingsolutions.asia\/insights\/2026-iras-indicative-margins-for-related-party-loans\/", "post_date": "2026-01-14 03:52:00" }, { "post_id": "597", "post_category_id": "3", "post_title": "Applying the Arm’s Length Principle to Related Party Financial Transactions in 2026", "post_content_short": "Singapore taxpayers entering into financial arrangements with related parties must ensure compliance with the arm’s length principle. This\nincludes transactions such as cash pooling, hedging, financial guarantees, captive insurance, and related party loans.", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/597\/Businesswoman-In-Presentation-At-Conference-Raising-Hand-To-Ask-Question.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.transferpricingsolutions.asia\/insights\/applying-the-arms-length-principle-to-related-party-financial-transactions-in-2026\/", "post_date": "2026-01-14 03:43:27" }, { "post_id": "596", "post_category_id": "19", "post_title": "TPS Asia and Malaysia Recognised in 2026 ITR World Tax Rankings", "post_content_short": "We’re thrilled to announce that Transfer Pricing Solutions Asia (Singapore)<\/strong> and Transfer Pricing Solutions\n\tMalaysia<\/strong>\n\thave both been ranked as recommended Transfer Pricing firms in the 2026 ITR World Tax rankings.\n\n<\/strong>", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/596\/TPS-ITR-Rankings-Tier-3-announcement-Asia-and-MY_Updated.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.transferpricingsolutions.asia\/en\/learning-centre\/news-and-media\/ranked-tier-3-in-itr-world-tax-2026\/", "post_date": "2025-10-29 13:00:00" }, { "post_id": "595", "post_category_id": "34", "post_title": "Transfer Pricing Solutions Australia Named Tier 2 Firm in 2026 ITR World Tax rankings.", "post_content_short": "We’re proud to announce that Transfer Pricing Solutions Australia<\/strong> has been ranked as a Tier 2 firm in Transfer\nPricing<\/strong>\nin the prestigious 2025 ITR World Tax rankings solidifying our position among the leading transfer pricing advisory firms in the country.", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/595\/TPS-ITR-Rankings-Tier-2-announcement-.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.transferpricingsolutions.com.au\/learning-centre\/news-and-media\/australia-named-tier-2-firm-in-2026-itr-world-tax-rankings\/", "post_date": "2025-10-28 13:00:00" }, { "post_id": "594", "post_category_id": "19", "post_title": "Asia-Pacific Excellence: Adriana Calderon Named Women in Tax Leader", "post_content_short": "We’re delighted to share that Adriana Calderon<\/strong>, Director and Co-Founder of Transfer Pricing Solutions Asia, has been\n\tnamed a Women in Tax Leader<\/em> and Notable Practitioner<\/em> in the 2026 ITR World Tax rankings for the\n\tSingapore jurisdiction. In addition, Transfer Pricing Solutions Asia and Malaysia have both been ranked as recommended Transfer Pricing\n\tfirms.\n", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/594\/ADRIANA_ITR-Leader-2026.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.transferpricingsolutions.asia\/en\/learning-centre\/news-and-media\/adriana-calderon-asia-tax-leader-2026\/", "post_date": "2025-10-28 13:00:00" }, { "post_id": "593", "post_category_id": "34", "post_title": "Celebrating Global Recognition for Our Leadership Team", "post_content_short": "We're proud to announce that our Founder and Director, Shannon Smit<\/strong>, has been recognised as a Highly Regarded<\/em> Transfer\n\tPricing specialist and Women in Tax Leader<\/em> for the Australia jurisdiction in the 2026 ITR World Tax Rankings. In\n\taddition, Transfer Pricing Solutions Australia has been ranked as a Tier 2 transfer pricing firm.\n", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/593\/Shannon_ITR-Leader-2026.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.transferpricingsolutions.com.au\/learning-centre\/news-and-media\/shannon-smit-recognised-in-itr-world-tax-rankings-2026\/", "post_date": "2025-10-28 13:00:00" }, { "post_id": "592", "post_category_id": "19", "post_title": "Global Tax Pioneers", "post_content_short": "Multinationals in Asia are navigating new tax regimes and compliance requirements. New OECD rules on international tax have propelled\nAsia to the forefront of one of the most significant international tax reforms in decades.", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/592\/iStock-590069736.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.transferpricingsolutions.asia\/learning-centre\/news-and-media\/global-tax-pioneers\/", "post_date": "2025-09-28 16:00:00" }, { "post_id": "591", "post_category_id": "34", "post_title": "Transfer Pricing Solutions Australia WINS Asia Tax Awards 2025", "post_content_short": "Winning the 2025 ITR Asia-Pacific Tax Award<\/strong> in Transfer Pricing isn’t just a win for us - it’s a win for businesses across Australia and the APAC region.", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/591\/54795667374_eccea627c2_o.png", "post_content_type": "page", "post_content_url": "https:\/\/www.transferpricingsolutions.com.au\/learning-centre\/news-and-media\/winner-itr-2025-asia-tax-awards\/", "post_date": "2025-09-24 14:00:00" }, { "post_id": "589", "post_category_id": "3", "post_title": "Global Tariffs and Transfer Pricing: An Asia-Pacific Perspective", "post_content_short": "With tariff volatility on the rise—particularly in US-bound trade—businesses across Asia are facing a new set of challenges that directly\n\timpact profitability, supply chain design, and transfer pricing policies.\n", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/589\/Global-corporation-online-videoconference-in-meeting-room-with-diverse-people-sitting-in-modern-office-.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.transferpricingsolutions.asia\/insights\/global-tariffs-and-transfer-pricing-an-asia-pacific-perspective\/", "post_date": "2025-09-10 14:00:00" }, { "post_id": "581", "post_category_id": "19", "post_title": "Transfer Pricing Solutions Asia Named Finalist for Singapore Firm of the Year at 2025 ITR Asia-Pacific Tax Awards", "post_content_short": "Transfer Pricing Solutions Asia has been shortlisted as a finalist for Transfer Pricing Firm of the Year – Singapore<\/em> in\nthe 2025 ITR Asia-Pacific Tax Awards.", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/581\/TPS-Finalists-Au-Asia-My-2025-Asia-Tax-awards.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.transferpricingsolutions.asia\/en\/learning-centre\/news-and-media\/finalist-itr-2025-asia-tax-awards\/", "post_date": "2025-07-21 14:00:00" }, { "post_id": "573", "post_category_id": "3", "post_title": "Why Operational Transfer Pricing Is Critical for Asia-Pacific Businesses in 2025", "post_content_short": "As global tax reform reshapes the way multinationals manage cross-border transactions, Operational Transfer Pricing (OTP) is rapidly\n\tbecoming a business-critical priority, especially in the Asia-Pacific (APAC) region.\n", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/573\/usiness-people-talking-in-meeting.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.transferpricingsolutions.asia\/insights\/why-operational-transfer-pricing-is-critical-for-asia-pacific-businesses-in-2025\/", "post_date": "2025-06-02 00:20:00" }, { "post_id": "572", "post_category_id": "3", "post_title": "When Tariffs Hit: How Transfer Pricing Can Protect Your Supply Chain", "post_content_short": "As global trade becomes more complex, companies are re-examining their supply chains - and transfer pricing is at the heart of that\nconversation.", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/572\/Top-of-Petronas-Twin-Towers.-Aerial-view-of-Kuala-Lumpur-Downtown-Malaysia.-Financial-district-and-business-centers-in-smart-urban-city-in-Asia.-.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.transferpricingsolutions.asia\/insights\/when-tariffs-hit-how-transfer-pricing-can-protect-your-supply-chain\/", "post_date": "2025-06-02 00:01:00" }, { "post_id": "568", "post_category_id": "19", "post_title": "OECD updates transfer pricing country profiles with new insights on hard-to-value intangibles and simplified distribution rules", "post_content_short": "The OECD has published updated transfer pricing country profiles reflecting the current transfer pricing legislations and practices of 11\njurisdictions and issued for the first time the profiles of Azerbaijan and Pakistan. These latest country profiles present country-specific\ninformation on the transfer pricing treatment of hard-to-value intangibles and the simplified and streamlined approach for baseline\nmarketing and distribution activities.", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/568\/OECD-organization-economic-cooperation-development-symbol..jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.transferpricingsolutions.asia\/learning-centre\/news-and-media\/oecd-updates-transfer-pricing-country-profiles-with-new-insights-on-hard-to-value-intangibles-and-simplified-distribution-rules\/", "post_date": "2025-05-26 23:48:00" }, { "post_id": "565", "post_category_id": "10", "post_title": "Malaysia’s New 5% Mark-Up for Intra-Group Services: A True Compliance Relief or Just a Mirage?", "post_content_short": "In multinational enterprises, it is common for parent companies or group service companies to provide intra group services to related\n\tparties. These services are outsourced to the group service provider for business convenience and efficiency reasons.\n", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/565\/Image-1.png", "post_content_type": "page", "post_content_url": "https:\/\/www.transferpricingsolutions.my\/knowledge\/malaysias-new-5-percent-mark-up-for-intra-group-services-a-true-compliance-relief-or-just-a-mirage\/", "post_date": "2025-05-07 22:00:00" }, { "post_id": "564", "post_category_id": "10", "post_title": "Malaysia’s New Transfer Pricing Rule: Why the 5% Mark-Up Isn’t the Whole Story", "post_content_short": "Malaysian Taxpayers who use the 5% markup concession are still required to prepare documentation to address other fundamentals aspects of a\nservice charge.", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/564\/iStock-960644992.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.transferpricingsolutions.my\/knowledge\/malaysias-new-transfer-pricing-rule-why-the-5-percent-mark-up-isnt-the-whole-story\/", "post_date": "2025-05-07 22:00:00" }, { "post_id": "562", "post_category_id": "3", "post_title": "What’s The Deal With JS-SEZ?", "post_content_short": "From 1 January 2025 to 31 December 2034, companies operating in qualifying sectors can apply to the Malaysian Investment Development\nAuthority (MIDA) for the various tax incentive schemes under the JS-SEZ Tax Incentives Package.", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/562\/Screenshot-2025-03-13-144405.png", "post_content_type": "page", "post_content_url": "https:\/\/www.transferpricingsolutions.asia\/insights\/whats-the-deal-with-js-sez\/", "post_date": "2025-03-13 07:17:00" }, { "post_id": "553", "post_category_id": "3", "post_title": "Key Transfer Pricing Considerations for Singapore Companies Engaging in the Johor-Special Economic Zone (JS-SEZ) Deal", "post_content_short": "The Johor-Special Economic Zone (JS-SEZ) is a strategic initiative between Singapore and Malaysia aimed at fostering cross-border economic\ngrowth.", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/553\/Screenshot-2025-02-07-175721.png", "post_content_type": "page", "post_content_url": "https:\/\/www.transferpricingsolutions.asia\/en\/insights\/key-transfer-pricing-considerations-for-singapore-companies-engaging-in-the-johor-special-economic-zone-deal\/", "post_date": "2025-02-10 09:32:00" }, { "post_id": "552", "post_category_id": "3", "post_title": "2025 IRAS Indicative Margins for Related Party Loan", "post_content_short": "Since 2017, the Inland Revenue Authority of Singapore (IRAS) has provided indicative margins to help businesses determine an arm’s length\ninterest rate for related party loans. In this article we example the margins.", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/552\/Singaporean-engineer-stock-photo.jpg", "post_content_type": "url", "post_content_url": "https:\/\/www.transferpricingsolutions.asia\/insights\/2025-iras-singapores-indicative-margins\/", "post_date": "2025-02-03 06:00:00" }, { "post_id": "551", "post_category_id": "3", "post_title": "New Singapore Approach to Pricing Intragroup Financing", "post_content_short": "As of January 1, 2025, new amendments to Singapore's Transfer Pricing (TP) regulations will impact how intra-group loans are\n\thandled—specifically for domestic financing arrangements. These updates introduce significant changes that businesses must consider to\n\tensure compliance and avoid potential tax penalties. Here’s what you need to know.\n", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/551\/Global-corporation-online-videoconference-in-meeting-room-with-diverse-people-sitting-in-modern-office-.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.transferpricingsolutions.asia\/insights\/new-singapore-approach-to-pricing-intragroup-financing\/", "post_date": "2025-01-28 05:45:00" } ]