
CPD EVENTS
COURSE OUTLINE
In this seminar, the speakers will elaborate on the following, in addition to sharing their experience from tax audits.
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Key changes introduced through MTPG 2024
– Thresholds for full TPD versus Minimum TPD
– Exemption from documentation under specific scenarios
– Application of the penalty scale under S.113B of the ITA
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Recharging costs without mark-up: the new pass-through cost guidance.
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Intragroup management services and the new simplified approach – how taxpayers can benefit.
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Interest free loans – application of the new guidance for preparing supporting documentation.
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Relevance of intercompany agreements in transfer pricing, and allied considerations.