A Tale of Two Transfer Pricing Regimes

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Recommended: Grasp the essentials of Singapore’s and Malaysia’s TP and the recent updates
05 March 2021, Friday
12.00 - 01.30PM
Online Classroom

CPE Hours (Income Tax):

1.5 hour(s)

CPE Hours (GST):

0 hour(s)

Details/ Promotion:

Contact Rowan (6597 5719), Wan Zhen (6597 5717) or enquiry@sctp.org.sg
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Programme Synopsis

Malaysia may just be across the border and has similar Transfer Pricing (TP) guidelines as Singapore, congruent with the guidelines from the OECD. However, do not be blindsided and assume you are familiar with both regimes just by knowing one.

For example, the Inland Revenue Board of Malaysia (IRBM) has a preference to use median, while Singapore’s tax authority usually permits the inter-quartile range for comparative analysis. What’s more, the IRBM prefers to use year-on-year data of comparable companies, while three or five-years weighted average of comparable data is the preference of Singapore’s tax authority. 

In this upcoming live webinar session, join Ms Theresa Goh, Senior Transfer Pricing Partner, Deloitte Kuala Lumpur, Malaysia and Accredited Tax Advisor (Income Tax) Mr See Jee Chang, Senior Transfer Pricing Leader, Deloitte Singapore, as they tell the tale of the two TP regimes.  Focusing on the Malaysia TP amendments, this complimentary webinar brings together expertise from both sides of the causeway for you to better understand the compliance impact particularly for Singapore headquarters with subsidiaries in Malaysia. 

Programme Outline

  • Be equipped with the key elements of Malaysia’s TP regime
  • Know the key differences between Malaysia’s and Singapore’s TP regimes
  • Understand the impact of Malaysia’s TP amendments on compliance for Singapore’s headquarters with subsidiaries in Malaysia

About the Facilitator(s)

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Ms Theresa Goh
Senior Transfer Pricing Partner
Deloitte Kuala Lumpur, Malaysia

Theresa Goh is a Senior Transfer Pricing partner based in Malaysia (National Transfer Pricing Leader 2003 to 2020). Theresa has an elaborate career spanning over 30 years in transfer pricing and corporate tax matters. Under Theresa’s leadership, Deloitte Malaysia won multiple Transfer Pricing Firm of the Year awards in 2020, 2016 and 2008 bestowed by the International Tax Review (ITR), a prominent global tax publication. She is a recipient of numerous awards and the most prominent recent one is Asia Transfer Pricing Practice Leader of the Year 2020 (ITR). Theresa’s experience in tax and transfer pricing controversy management includes preparation of litigation strategy involving anti-avoidance issues and application of alternative transfer pricing methods during audits. 

Theresa is a Council Member of the Malaysian Institute of Certified Public Accountants (MICPA) (has been from 2006) and the Chartered Tax Institute of Malaysia (CTIM) (2014-2018). She chairs the MICPA’s Membership Affairs Committee and CTIM’s Transfer Pricing Technical Committee (2014-2018). She has been a regular participant in operational dialogues with the Inland Revenue Board of Malaysia. She is a frequent speaker at conferences, nationally and abroad, focusing on emerging transfer pricing and tax issues.  

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Mr See Jee Chang
Senior Transfer Pricing Leader
Deloitte Singapore
Accredited Tax Advisor (Income Tax)

Jee Chang leads the transfer pricing practice in Deloitte Singapore. He has more than 20 years of experience in taxation, and had previously worked for the Inland Revenue Authority of Singapore (IRAS) for more than 10 years. Jee Chang now serves major MNC clients, many of whom are Singapore-based regional HQs. He has substantial experience advising his clients on international/Asia Pacific transfer pricing planning for in and out bound investment, structuring, as well as supply chain /business model optimization. He has also successfully assisted his clients in resolving complex transfer pricing/ tax issues, and obtaining favourable tax incentives from the Singapore Government, strategic tax rulings and APAs.
Jee Chang has been nominated as leading Singapore tax advisors by International Tax Review as well as the Euromoney/ Legal Media’s Guide to World’s Leading Tax Advisors. He is recognised by International Tax Review as Singapore leading practitioner in its Tax Controversy Leaders guide. He is currently a member of the Income Tax Board of Review. 


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