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Articles

IRAS Clarifies the Transfer Pricing Treatment of Share-Based Compensation

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By Yun Qi Koh, BDO Singapore
| bdo.com.sg
Revised treatment from YA 2026, with one-off relief for YAs 2022 to 2025 Overview We draw your attention to the latest guidance from the Inland Revenue Authority of Singapore (“IRAS”) on the treatment of share-based compensation (“SBC”) expenses for transfer pricing purposes.
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From Conflict to Consensus: Unlocking Tax Certainty in Southeast Asia

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By BDO Singapore, Yun Qi Koh
| bdo.com.sg
As cross-border transactions grow in complexity, the appetite for tax certainty has never been higher. Together with BDO Malaysia and BDO Indonesia, BDO Singapore recently hosted a panel discussion featuring Competent Authorities (“CAs”) from Inland Revenue Authority of Singapore (“IRAS”), Inland Revenue Board of Malaysia (“IRB”) and Directorate General of Taxes Indonesia (“DGT”). Panel Session at BDO Singapore's Seminar on “Transfer Pricing Dispute Resolution in Today’s World”.
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