[ { "post_id": "627", "post_category_id": "19", "post_title": "IFA APAC Conference Tokyo, Japan 2026", "post_content_short": "Adriana Calderon, Managing Partner - Asia & Malaysia at Transfer Pricing Solutions, shares insights from the IFA APAC Conference in\nTokyo, highlighting key trends in transfer pricing across Asia. She explores regional differences in approach, increasing regulatory\ncomplexity, and rising audit activity, while reflecting on the importance of global networks in fostering collaboration and shaping the future of international tax.", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/627\/WEB-POST-Thumbnail_TP-Insights-in-Asia-with-Adriana-Calderon_IFA-Tokyo-2026.png", "post_content_type": "page", "post_content_url": "https:\/\/www.transferpricingsolutions.asia\/learning-centre\/news-and-media\/ifa-apac-conference-tokyo-japan-2026\/", "post_date": "2026-06-03 05:40:55" }, { "post_id": "625", "post_category_id": "10", "post_title": "Malaysia Transfer Pricing Updates in 2026", "post_content_short": "Malaysia’s transfer pricing framework continues to evolve, with the Inland Revenue Board of Malaysia applying increasing scrutiny to how\nmultinational groups price, document and defend related‑party transactions. For businesses operating in Malaysia, transfer pricing has\nbecome a core tax risk area rather than a routine compliance exercise. ", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/625\/Global-Transfer-Pricing-Concept.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.transferpricingsolutions.my\/knowledge\/malaysia-transfer-pricing-updates-in-2026\/", "post_date": "2026-05-28 06:58:00" }, { "post_id": "624", "post_category_id": "3", "post_title": "Transfer Pricing Audits in Asia", "post_content_short": "Across Asia, transfer pricing audits are becoming more frequent, more detailed and more analytically driven. Tax authorities are no longer\nlimiting their reviews to whether documentation exists. Instead, they are interrogating whether transfer pricing outcomes genuinely align\nwith commercial reality, operational substance and financial results over time. ", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/624\/Portrait-of-confident-Asian-businesswoman.jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.transferpricingsolutions.asia\/insights\/transfer-pricing-audits-in-asia\/", "post_date": "2026-05-28 06:17:50" }, { "post_id": "623", "post_category_id": "3", "post_title": "The Global Minimum Tax in 2026: Why Pillar Two Matters More Than Ever in a Fractured World", "post_content_short": "As tariff wars intensify, government deficits balloon, and supply chains fragment, the OECD’s 15% global minimum tax has shifted from a\ntechnical compliance issue to a strategic imperative reshaping how and where multinational enterprises compete. ", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/623\/Cityscape-of-Kuala-lumpur-city-skyline-with-swimming-pool-on-the-roof-top-of-hotel-at-sunrise-in-Malaysia..jpg", "post_content_type": "page", "post_content_url": "https:\/\/www.transferpricingsolutions.asia\/insights\/the-global-minimum-tax-in-2026-why-pillar-two-matters-more-than-ever-in-a-fractured-world\/", "post_date": "2026-05-28 05:24:00" }, { "post_id": "620", "post_category_id": "19", "post_title": "TPS Australia are Finalists in 2026 Australian Accounting Awards", "post_content_short": "We're a double finalist at the 2026 Australian Accounting Awards! Boutique Firm of the Year and Fastest Growing Firm of the Year. So\nproud of our team and grateful to our amazing clients. ", "post_icon": "https:\/\/www.transferpricingsolutions.com.au\/media\/website_posts\/620\/1.png", "post_content_type": "page", "post_content_url": "https:\/\/www.transferpricingsolutions.com.au\/learning-centre\/news-and-media\/tps-au-finalist-in-2026-australian-accounting-awards\/", "post_date": "2026-05-14 05:03:00" }, { "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" } ]