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Singapore: Singapore introduces fourth stimulus package to mitigate COVID-19 induced economic shock

Singapore - June 1 2020 Seven weeks after the introduction of a third stimulus package to mitigate the economic shock brought about by the COVID-19 pandemic and the "circuit…

Jaclyn Ho, Shih Hui Lee, Dawn Quek, Allen Tan

OECD Guidance on Financial Transactions

OECD - March 6 2020 On 11 February 2020, the OECD released its report, Transfer Pricing Guidance on Financial Transactions (the Guidance). The Guidance aims to clarify…

Davinia Rogel, Géry Bombeke, Andre Dekker, Richard Fletcher, Steve Labrum, Margreet Nijhof, Salim R. Rahim, Antonio Russo, Alfonso Sancho, Moiz Shirazi, Caroline Silberztein, Gary D. Sprague, Antonio A. Weffer

Singapore Budget 2020: Tax Updates

Singapore - March 4 2020 The Singapore Budget 2020 was delivered by Singapore's Deputy Prime Minister and Minister for Finance, Heng Swee Keat, on 18 February 2020 against…

Jaclyn Ho, Shih Hui Lee, Dawn Quek, Allen Tan

OECD Guidance on Financial Transactions-Captives

OECD - March 1 2020 The Guidance builds on the challenges to captive insurance arrangements in the Draft. In particular, the Guidance challenges the commercial rationale…

Thomas (Tom) Brennan, Brendan Thomas Kelly, Yukiko Komori, Carrie Lui, Krystal Ng, Geoffrey K. Soh, Shanwu Yuan

OECD Guidance on Financial Transactions-Intra-group loans

European Union, OECD - March 1 2020 The Guidance covers three main issues: assessing credit rating, considering the impact of group membership, and determining arm's length interest…

Thomas (Tom) Brennan, Brendan Thomas Kelly, Yukiko Komori, Carrie Lui, Krystal Ng, Geoffrey K. Soh, Shanwu Yuan