Members' Only Articles


2021

Top 10 TP Practical Tips for Headquarters (HQs)

TP Methods, Documentation and Disputes

Invigorating India Taxation

Union Budget Updates

Are You Clear on The Tax Transparency Agenda?

Tax transparency characterises this era but what does it really mean?

Get In on the Act of Singapore Tax Cases in 2020

Gain insights on the notable tax cases of 2020 and its implications for taxpayers

A Tale of Two Transfer Pricing Regimes

Grasping The Essentials Of Singapore’s And Malaysia’s TP Regime

Top Five Tax Considerations in 2021

- Move Beyond “Survival Mode” And Keep An Eye On Tax

Revving Up for the Individual Tax Season

- Avoiding Common Errors For This Year’s Tax Filing


2020

The Line between Tax Planning vs Tax Avoidance

- Knowing The Distinction And Implications

COVID-19 Tax Updates

- Overview Of Covid-19 Tax Guidance

Sentencing Regime for Tax Offences

- Recent Developments In The Sentencing Regime

Transfer Pricing in Commodities

- An Analysis on Commodity Marketing and Trading Activities

The Many Faces of Singapore Tax Cases

- Delving Deeply into Recent Tax Cases

SIATP’s Submission on Tax Implications Arising From COVID-19

- SIATP's inputs to IRAS on areas such as residency, permanent establishment, source of income, short-term employment and benefits-in-kind

Tax Arrests And More

- Tax Authority’s Powers To Deal With Tax Crimes

Be Cool and Clear on the CPF Act

- Key Considerations on CPF Contributions


2019

By The Power Of The Comptroller

- Interplay Of The Comptroller’s Office And Tax Provisions

Transfer Pricing Documentation

- Navigating The Region

Tax Equalisation and Tax Protection

- Managing International Mobility Through Tax Sharing Schemes

FRS 116 Leases

- Key Concepts of FRS 116 And Their Tax Implications

Decoding Digital and Transfer Pricing

- Developments in Digital Taxation

Operational Transfer Pricing

- Organise, Comply, Document

Get Personal with Employment Tax

- Understanding Challenges and Blindspots

A Spotlight on Singapore Tax Cases

- Get Updated On Recent Tax Decisions

IRAS’ New Investigative Powers vs Taxpayers’ Rights

- Understanding the Enhanced Powers of the CIT


2018

Get Attuned to Tax for Fund Management

- Rising Above Tax Compliance Issues for Companies in the Financial Sector Incentive-Fund Management (FSI-FM) Scheme

Grasp the Intricacies of Intercompany Loans

- Intercompany Loans from a Transfer Pricing Perspective

Busting Services Transactions Myths

- Getting Transfer Pricing Right For Services Transactions

Dig into the Intel on IP Income

- Understanding the Tax Considerations of IP Income and the New IP Development Incentive

FRS 115: Tax Treatment

- Understanding The Implications

Don’t Trip Over Transfer Pricing Risks

- Understanding The Key Risk Areas In Transfer Pricing

Powers Of CIT To Obtain Information

- Must You Give? Understand The New Landscape And Know Your Rights

Get Sturdy with FRS 109 Tax Treatment

- Understanding the Intricacies in Applying FRS 109 Tax Treatments

Capital or Revenue?

- Gains On Disposal Of Shares And Section 10(1)(g)

Get Familiar with FRS 109 Tax Treatment

- Come up close and personal with IRAS' take on the tax implications for FRS 109

A Spotlight on Singapore Tax Cases

- Get Updated On Key Tax Cases In 2017


2017

Sense and Sensibilities of TP Methods

- Comprehend the various transfer pricing methods and their application

Tax Peak: Are You Up For It?

- Journey through the Tax Peak Season Smoothly

Tax Must-Knows

- Dissect the Region’s Key Tax Issues

Ins and Outs of Transfer Pricing Compliance

- What's Changed? How Does It Affect Me?

Total Asset Method for Interest Adjustment

- Understanding IRAS’ Perspective and Guidelines on the Total Asset Method

The Finesse of TP Functional Analysis

- Finer Points of Functional Analysis in Transfer Pricing

Demystify Income Tax Deductibility

- Get a Firm Grip on Tax Deductibility and Prohibitions

Trekking the Global Transfer Pricing Trail

- Get Clarity on TP Documentation and Dispute Resolution

Making Sense of Withholding Tax

- Understanding the Intricacies and Pitfalls of Withholding Tax

Insights on India Taxation

- Explore Tax Implications for Businesses Investing in India

Insights on Singapore Tax Cases

- Understanding the Application of Singapore Tax Laws

Breakthrough with TP Benchmarking

- All about Transfer Pricing Benchmarking Analysis


2016

Get Sturdy at Tax Compliance

- Get it Right, Right from the Start

2016 Anti-Avoidance Guidelines

- Understanding the New Anti-Avoidance e-Tax Guide

Much Ado About Insurance Tax Part2

- Significant Updates and Essentials

Much Ado About Insurance Tax Part1

- Updates and Essentials of Insurance Tax

Away With Ambiguity On Anti-Avoidance

- Understand the Practical Insights

Anti-Avoidance: Past & Future, Here & Beyond

- A Look At Developments and Tax Implications Across Time and Countries

Blow Tax Risks, Blow

- Guard Against Tax Risks in the BEPS Era

Around the World with Transfer Pricing

- How BEPS is Influencing TP Regimes Globally

Grasp: PE Seize: The World

- Be on Top of Permanent Establishment as You Internationalise


2015

Mergers and Acquisitions Scheme

- Grasp the Essence of Recent Updates on the Mergers and Acquisitions Scheme

Moving Beyond Geographic Boundaries

- Managing Tax Implications of Cross-border Staff Movements

Think About Tax As You Innovate

- Understand the Essentials of R&D and IP Tax Planning

Residence and Source

- Grasping Ambiguous Taxation Concepts when Doing Business in Singapore

A New Ball Game for Tax?

- FRS 115 Revenue from Contracts with Customers

The Logic and Practice of Transfer Pricing

- Amidst Great Changes, it would be Wise to Look Back and Take Stock before Progressing.

Destination India

- Critical Tax Considerations when Investing into India

Permanent Establishment

- Understanding the Fundamentals

Research and Development Tax Measures

- Understanding Application Software R&D Projects

Transfer Pricing Guidelines

- Be Ahead of Complex Transfer Pricing Documentation

Withstand the BEPS of Time

- Understand Fundamentals of Cross-Border Structuring and "Right-Size" Your Total Tax Exposure

Cross-Border Mergers and Acquisitions

- Due Diligence and Beyond


2014

What the BEPS?

- What Does It Mean For Me, and Should I Worry as much as Everyone Makes Out?

Essence of China Tax

- Updates on China VAT, M&A Activities, Funds Repatriation and Forex Issues

Deductibility of Expenses

- The Emergent Paramountcy of the Income Production Test

ISCA-SIATP Annual Tax Forum

- Practical Insights for Maximum Benefits for SMEs

Crossing Borders. Perplexing Transactions.

- Understanding Cross-Border Transactions

What is a Fair Exchange of Tax Information?

- The New Normal – Automatic Exchange of Information under the Income Tax Act

Anti-avoidance Within and Beyond

- A Multi-country Insight to Anti-avoidance Laws


2013

Cross Border Taxation

- Are You Gingerly Crossing Borders Amidst A Tax Ocean Of Sharks?

Tax Arbitration

- Protection for Foreign Investors from Unforeseen Tax Claims


2012

International Arbitration

- Protection from Unforeseen or Unreasonable Tax Claims by Foreign Governments

“Never The Twain Shall Meet.” Really?

- Best practices to minimise and manage tax controversy issues

Group Relief

- Where To From Here? - Key features of the group relief systems and tax consolidation regimes in various countries

Exchange of Information Provisions

- How Much Should You Disclose?


2011

May The Source Be With You

- Insights on the Different Approaches Tax Authorities Have Taken in Determining the Source of Profits

Be Clued in on the 'Inside Track'

- Get a Behind-the-Scenes Perspective on Tax Compliance

Decoding Capital Allowances

- Understanding the Facts and Circumstances of ATG v Comptroller of Income Tax


Non-Members’ Articles (Abridged version)

2021

Latin is Dead; Long live Latin in Tax Laws! (Webinar)

Gain new insights on tax legislation by learning Latin!

The Global Tax Deal from A to Z

In this article, Loh provides an A-to-Z glossary explaining the multilateral efforts to finalize and adopt the OECD’s two-pillar approach to reforming the international tax framework.

Top 10 TP Practical Tips for Headquarters (HQs)

TP Methods, Documentation and Disputes

Invigorating India Taxation

Union Budget Updates

Tax & TP in SEA's Fastest Growing Economy - Vietnam (Webinar)

Grasp the essentials of entry strategies, tax and transfer pricing developments

Tax Peace Starts with Tax Governance (Webinar)

The whys, whats and hows of tax governance for a peace of mind in tax

Tax & TP in SEA's Fastest Growing Economy - Vietnam (Webinar)

Grasp the essentials of entry strategies, tax and transfer pricing developments

Are You Clear on The Tax Transparency Agenda?

Tax transparency characterises this era but what does it really mean?

Invigorating India Taxation (Webinar)

Delve into the core of tax developments to beat a path of greater clarity

G-7 Tax Deal - Not Quite the Perfect Storm for Singapore Just Yet

G-7 tax deal - not quite the perfect storm for Singapore just yet

Lessons in Tax Disputes - Musings of a Retired Tax Accountant

A great storyteller, once a gamer, a chef who makes a kick-a** sio bak, an avid photographer and a self-confessed “only O-level” ex-Big 4 Head of Tax.

Get In on the Act of Singapore Tax Cases in 2020

Gain insights on the notable tax cases of 2020 and its implications for taxpayers

A Tale of Two Transfer Pricing Regimes

Grasping The Essentials Of Singapore’s And Malaysia’s TP Regime

International Tax Arbitration in Asia (Webinar)

The Singapore University of Social Sciences (SUSS) School of Law and Tribute are proud to present the inaugural webinar on international tax arbitration with a focus on Asia.

Top Five Tax Considerations in 2021

- Move Beyond “Survival Mode” And Keep An Eye On Tax

A Tale of Two Transfer Pricing Regimes (Webinar)

- Grasp the essentials of Singapore’s and Malaysia’s TP and the recent updates

Revving Up for the Individual Tax Season

- Avoiding Common Errors For This Year’s Tax Filing


2020

The Line between Tax Planning vs Tax Avoidance

- Knowing The Distinction And Implications

The Line between Tax Planning vs Tax Avoidance (Webinar)

- Know the distinction and implications of tax planning and tax avoidance

COVID-19 Tax Updates

- Overview Of Covid-19 Tax Guidance

Sentencing Regime for Tax Offences

- Recent Developments In The Sentencing Regime

Transfer Pricing in Commodities

- An Analysis on Commodity Marketing and Trading Activities

The Many Faces of Singapore Tax Cases

- Delving Deeply into Recent Tax Cases

Tax Arrests And More

- Tax Authority’s Powers To Deal With Tax Crimes

Be Cool and Clear on the CPF Act

- Key Considerations on CPF Contributions


2019

By The Power Of The Comptroller

- Interplay Of The Comptroller’s Office And Tax Provisions

Transfer Pricing Documentation

- Navigating The Region

Tax Equalisation and Tax Protection

- Managing International Mobility Through Tax Sharing Schemes

FRS 116 Leases

- Key Concepts of FRS 116 And Their Tax Implications

Decoding Digital and Transfer Pricing

- Developments in Digital Taxation

Operational Transfer Pricing

- Organise, Comply, Document

Get Personal with Employment Tax

- Understanding Challenges and Blindspots

A Spotlight on Singapore Tax Cases

- Get Updated On Recent Tax Decisions

IRAS’ New Investigative Powers vs Taxpayers’ Rights

- Understanding the Enhanced Powers of the CIT


2018

Grasp the Intricacies of Intercompany Loans

- Intercompany Loans from a Transfer Pricing Perspective

Busting Services Transactions Myths

- Getting Transfer Pricing Right For Services Transactions

Dig into the Intel on IP Income

- Understanding the Tax Considerations of IP Income and the New IP Development Incentive

FRS 115: Tax Treatment

- Understanding The Implications

Don’t Trip Over Transfer Pricing Risks

- Understanding The Key Risk Areas In Transfer Pricing

Powers Of CIT To Obtain Information

- Must You Give? Understand The New Landscape And Know Your Rights

Get Sturdy with FRS 109 Tax Treatment

- Understanding the Intricacies in Applying FRS 109 Tax Treatments

Capital or Revenue?

- Gains On Disposal Of Shares And Section 10(1)(g)

A Spotlight on Singapore Tax Cases

- Get Updated On Key Tax Cases In 2017


2017

Sense and Sensibilities of TP Methods

- Comprehend the various transfer pricing methods and their application

Tax Peak: Are You Up For It?

- Journey through the Tax Peak Season Smoothly

Tax Must-Knows

- Dissect the Region’s Key Tax Issues

Ins and Outs of Transfer Pricing Compliance

- What's Changed? How Does It Affect Me?

The Finesse of TP Functional Analysis

- Finer Points of Functional Analysis in Transfer Pricing

Demystify Income Tax Deductibility

- Get a Firm Grip on Tax Deductibility and Prohibitions

Trekking the Global Transfer Pricing Trail

- Get Clarity on TP Documentation and Dispute Resolution

Making Sense of Withholding Tax

- Understanding the Intricacies and Pitfalls of Withholding Tax

Insights on India Taxation

- Explore Tax Implications for Businesses Investing in India

Insights on Singapore Tax Cases

- Understanding the Application of Singapore Tax Laws

Breakthrough with TP Benchmarking

- All about Transfer Pricing Benchmarking Analysis


2016

Get Sturdy at Tax Compliance

- Get it Right, Right from the Start

Much Ado About Insurance Tax Part2

- Significant Updates and Essentials

Much Ado About Insurance Tax Part1

- Updates and Essentials of Insurance Tax

Away With Ambiguity On Anti-Avoidance

- Understand the Practical Insights

Anti-Avoidance: Past & Future, Here & Beyond

- A Look At Developments and Tax Implications Across Time and Countries

Blow Tax Risks, Blow

- Guard Against Tax Risks in the BEPS Era

Around the World with Transfer Pricing

- How BEPS is Influencing TP Regimes Globally

Grasp: PE Seize: The World

- Be on Top of Permanent Establishment as You Internationalise


2015

Moving Beyond Geographic Boundaries

- Managing Tax Implications of Cross-border Staff Movements

Think About Tax As You Innovate

- Understand the Essentials of R&D and IP Tax Planning

Residence and Source

- Grasping Ambiguous Taxation Concepts when Doing Business in Singapore

A New Ball Game for Tax?

- FRS 115 Revenue from Contracts with Customers

The Logic and Practice of Transfer Pricing

- Amidst Great Changes, it would be Wise to Look Back and Take Stock before Progressing.

Destination India

- Critical Tax Considerations when Investing into India

Permanent Establishment

- Understanding the Fundamentals

Withstand the BEPS of Time

- Understand Fundamentals of Cross-Border Structuring and "Right-Size" Your Total Tax Exposure

Cross-Border Mergers and Acquisitions

- Due Diligence and Beyond


2014

What the BEPS?

- What Does It Mean For Me, and Should I Worry as much as Everyone Makes Out?

Essence of China Tax

- Updates on China VAT, M&A Activities, Funds Repatriation and Forex Issues

Deductibility of Expenses

- The Emergent Paramountcy of the Income Production Test

ISCA-SIATP Annual Tax Forum

- Practical Insights for Maximum Benefits for SMEs

Crossing Borders. Perplexing Transactions.

- Understanding Cross-Border Transactions

What is a Fair Exchange of Tax Information?

- The New Normal – Automatic Exchange of Information under the Income Tax Act

Anti-avoidance Within and Beyond

- A Multi-country Insight to Anti-avoidance Laws


2013

Cross Border Taxation

- Are You Gingerly Crossing Borders Amidst A Tax Ocean Of Sharks?


2012

“Never The Twain Shall Meet.” Really?

- Best practices to minimise and manage tax controversy issues

Group Relief

- Where To From Here? - Key features of the group relief systems and tax consolidation regimes in various countries

Exchange of Information Provisions

- How Much Should You Disclose?


2011

May The Source Be With You

- Insights on the Different Approaches Tax Authorities Have Taken in Determining the Source of Profits

Decoding Capital Allowances

- Understanding the Facts and Circumstances of ATG v Comptroller of Income Tax







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