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Singapore: IRAS Consultation on Transfer Pricing Documentation

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On September 1, 2014, the Inland Revenue Authority of Singapore (“IRAS”) released a consultation process whereby it has requested comments on proposed changes to the transfer pricing documentation requirements in Singapore.

ASEAN Investment Horizons: Key Industries for AEC 2015 – New Issue of Asia Briefing Magazine

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In this issue of Asia Briefing, we forecast the effects of ASEAN Economic Community on foreign investment into the region in the lead up to 2015. Following this, we highlight what is happening in some of ASEAN’s hottest industries for investment, including electronics, information and communications technology, textiles and medical devices.

Indonesia Seeks to Clarify Transfer Pricing Practices with PER 22

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Transfer pricing continues to be a critical issue for the Indonesian Tax Office (“ITO”). In an effort to provide much needed clarity on transfer pricing practices, particularly in relation to transfer pricing audits, the ITO issued PER 22[1] to provide guidance to auditors on what they should be focusing on in terms of transfer pricing audits. Although auditors are the primary audience for PER 22, which came into effect on July 1 2013, taxpayers can rely on this guidance in order to anticipate the focus and direction of scrutiny in relation to transfer pricing audits in Indonesia.

September 2014 ASEAN Regional Meetings

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There are a number of important ASEAN regional meetings taking place in September, including the General Assembly of the ASEAN Inter-parliamentary Assembly and the Forum on Good Governance.

ASEAN’s Emerging Manufacturing Destinations: Indonesia

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ASEAN manufacturers can be divided into those that have invested in mid- and high-tech manufacturing and those which are concentrated in low- or no-tech assembly. In this article, we look at one of ASEAN’s key emerging manufacturing markets – Indonesia.

E-Commerce Retail Sales See Rapid Growth in ASEAN

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E-commerce is set to soar in Southeast Asia, as internet penetration in the region has reached a momentous turning point, according to a recent UBS report.

ASEAN’s Leading Manufacturing Destinations

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ASEAN manufacturers can be divided into those that have invested in mid- and high-tech manufacturing and those which are concentrated in low- or no-tech assembly. In this article, we look at ASEAN’s leading manufacturing destinations, including Singapore, Malaysia and Thailand.

Foreign Ministers Rekindle Interest in EU-ASEAN FTA

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Foreign ministers attending the 20th EU-ASEAN Ministerial Meeting in Brussels last week have raised the possibility of resuming negotiations for an EU-ASEAN free trade agreement once the ASEAN Economic Community comes into effect at the end of 2015.

Indonesia’s Election Results Boost Economic Optimism

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Joko Widodo, the former governor of Jakarta, was declared the next president of Indonesia last week, leaving foreign investors optimistic about the country’s economic prospects and triggering a favorable reaction from the rupiah.

China-ASEAN Trade Sees Strong Growth in First Half of 2014

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Trade between China and the ASEAN nations reached US$220.69 billion in the first half of 2014, an increase of 4.8 percent compared with the same period last year, China’s Ministry of Commerce announced this week.

Showing 10 of 715 articles
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