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Multinationals face rising TP scrutiny as global rules diverge. As Daniel Moalusi argues, strong, consistent documentation is now essential to minimise audit risk and protect tax positions
Federico Vincenti and Carola Valente of Crowe Valente/Valente Associati GEB Partners outline the key elements for businesses to consider from the provision which amended the 2010 transfer pricing documentation requirements.
Sivakumar Saravan and Liew Kin Meng of Crowe Singapore consider the key provisions from the amendments including the surcharge for tax avoidance arrangements, and car-related expenses.
