Special Focus
Asia Transfer Pricing (7th Edition) published in association with KPMG

Special Focus Archive

Introduction: BEPS and the Silk Road of TP: Will the sick man survive the trip?

Kari Pahlman of KPMG in Hong Kong provides an outlook on BEPS and the dynamics of Asian transfer pricing.
Australia: A shifting transfer pricing landscape

Transfer pricing (TP) is once again the subject of a strong focus by the Australian government and the Australian Tax Office (ATO), explain Tony Gorgas, Damian Preshaw and Sean Wright of KPMG Australia.
China: China in the changing international landscape of TP

Cheng Chi, Kelly Liao, Brett Norwood and Irene Yan of KPMG China explore recent developments to which taxpayers in China may want to pay special attention.
Hong Kong: Hong Kong’s transfer pricing environment rapidly maturing

Kari Pahlman, John Kondos, Irene Lee, Sunkyung Bae and Jeff Chan of KPMG in Hong Kong take a look at the opportunities for companies in Hong Kong amid a fast changing transfer pricing environment.
India: The TP landscape in India: High tax, low collection

Authority aggression and the introduction of domestic transfer pricing regulations are creating challenges for taxpayers in India. KPMG in India’s Rohan Phatarphekar, Rajan Sachdev, Karishma Phatarphekar, Vinod Mangotra and Alpana Saksena explore whether the outlook is brighter or if the trend of increasing taxpayer difficulty is set to continue.
Indonesia: A light at the end of the tunnel for Indonesia?

Iwan Hoo and Wara Kertiningrum of KPMG in Indonesia present an overview of the Indonesian transfer pricing regulations, examine the current Indonesian transfer pricing landscape and identify critical points that may further change the shape of the transfer pricing landscape in Indonesia.
Japan: Increased focus on transfer pricing in Japanese tax audit

As challenges from various Asian tax authorities ramp up, one may think transfer pricing in Japan is no longer an issue. The focus of the Japanese tax authority might have been shifted from one transfer pricing issue to another and the types of challenges might have been changed as well; however, its emphasis on transfer pricing has never been diminished.
Korea: Navigating transfer pricing issues: Korean perspectives

The Korean government has been strengthening transfer pricing regulations in recent years. Gil Won Kang, Dong Kwan Kim, and Pius Tae Hyun Park of KPMG in Korea report.
Malaysia: Malaysia’s evolving transfer pricing landscape

Bob Kee and Mei Seen Chang of KPMG in Malaysia look at how the transfer pricing landscape is changing.
New Zealand: An election year in New Zealand

Kim Jarrett, Kimberley Bruneau and Kyle Finnerty of KPMG in New Zealand give an overview of New Zealand transfer pricing in a year where change is possible.
Philippines: One-year review of new Philippine TP regulations

Maria Carmela Peralta, Eugene Pulga, Rey Llesol and Valerie Jill Reyes of KPMG in the Philippines take a look at the first year of the new transfer pricing regulations.
Singapore: Transfer pricing in Singapore: A review and update

Geoffrey Soh and Felicia Chia of KPMG in Singapore summarise the transfer pricing developments in Singapore and provide their thoughts on what the future may entail.
Taiwan: Challenges and opportunities from TP perspectives

Sherry Chang, Karl Chan, Anita Lin and Amber Lee of KPMG in Taiwan trace the trends in Taiwanese transfer pricing.
Thailand: Increasing tax collection through TP audits: Be prepared

Benjamas Kullakattimas and Abhisit Pinmaneekul of KPMG in Thailand explain why taxpayers should take an active approach to managing their transfer pricing risks in Thailand.
Vietnam: Getting up to speed in Vietnam

Hoang Thuy Duong, Tran Dong Binh, Ha Tran and Hoang Cao Doan Trang of KPMG in Vietnam explain how Vietnam has adopted a comprehensive transfer pricing regime.