Publications

UK Supreme Court’s Ruling In The NCL Investments Ltd Case

Recently, the United Kingdom Supreme Court in NCL Investments Ltd v Revenue and Customs Commissioners [2022] 1 WLR 1829 dealt with the...

Transfer Pricing In The Software Industry: The Oracle India Case And Its Impact

Oracle India Pvt. Ltd. (Oracle India) v Deputy Commissioner of Income Tax W.P. (C) 7828/2010 is a transfer pricing dispute which...

Transfer Pricing Treatment Of Intangibles

The “unique and valuable” nature of intangibles makes it challenging to conduct a valuation due to the absence of comparables. This alert...

What Multinational Enterprises Should Know About BEPS 2.0

The OECD has updated BEPS 2.0 to address tax challenges arising from the digital economy and to introduce a global minimum tax to be...

Tax Deductibility Of Forest Expenditure & Forest Allowance

In this alert, our pupil, Tan Jia Hua from the firm’s Tax, SST and Customs Practice, discusses the deductibility of various expenses...

Can The Inland Revenue Board Appoint A Person As Its Agent?

The Director General of Inland Revenue has the authority to appoint a person to pay taxes on behalf of another taxpayer. This alert...