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Nexia Pulse Quarter 4 2018

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China Transfer Pricing Regulation Review

Since June 2016, China’s State Administration of Taxation (SAT) has responded to the OECD BEPS transfer pricing recommendations through release of two primary regulatory documents, to include Announcement [2016] #42, Improved Administration of Related Party Declarations and Contemporaneous Documentation, and Announcement [2017] #6, Administrative Measures on Special Tax Investigation, Adjustment and Mutual Agreement Procedures.

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Revision Of Code Of Corporate Governance & Listing Rules

On 6 Aug 2018, the Corporate Governance Council (“Council”) submitted its recommendations to the Monetary Authority in Singapore (MAS) whereby the authority has accepted all the recommendations and issued a revised Code (“Revised Code”) and accompanying Practice Guidance. The revised code will take effect for companies in respect of annual reports covering financial years that commence from 1 January 2019.

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Protecting Your Business In A Data-Driven World

Information technology is now the cornerstone of nearly every business. Management can no longer adopt an ‘out of sight, out of mind’ mentality and delegate data security to the procurement or IT department. Good data governance is built from a solid foundation of sound business processes, the effective use of technology and a well trained workforce.

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Singapore Holding Company Analysis

This article is authored by Edwin Leow (Director, Head of Tax) and was first published by Nexia International in Asia Pacific Holding Company Analysis 2018. The article covers topics including but not limited to: Treatment of Dividend Income, Treatment of Capital Gains Income, Interest Deduction & Thin Capitalisation Rules – Debt : Equity Ratios etc.

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Building A Thriving Hub For Co-Creation In New Industrial Age

In the article on, “Building a thriving hub for co-creation in new industrial age”, Henry Tan, Nexia TS’ Group CEO & Chief Innovation Officer covered the importance of Industry Transformation Maps on innovation and transformation and how the firm has brought SMEs towards growth and expansion in the region. This article was first published in The Washington Post Supplementary on 12 November 2018.

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