HLB - HLB ASIA PACIFIC TRANSFER PRICING NEWSLETTER ISSUE NO.1/26

Welcome to the inaugural edition of the HLB Asia-Pacific Transfer Pricing Newsletter, showcasing key transfer pricing developments, emerging trends, and market perspectives from across the Asia-Pacific region.

Featured in this issue are the OECD's latest proposals affecting intra-group services and a closer look at how the ongoing reshaping of global trade may influence transfer pricing strategies, supply chains, and investment decisions throughout Asia-Pacific.

COUNTRY UPDATES

Tariffs and transfer pricing: The friction ramps up
 

US tariffs are reshaping supply chains and pricing, prompting MNEs to reassess transfer pricing policies, benchmarking and documentation.

Singapore transfer pricing: Recent developments and practical implications
 

Singapore’s transfer pricing landscape is evolving, with IRAS focusing on compliance, transparency and international standards

India transfer pricing:
Key developments and emerging trends in 2026
 

India’s legislative reforms, expanded safe harbours and rising APA activity are reshaping transfer pricing compliance and dispute management.

Malaysia updates its 
Transfer pricing framework
 

Malaysia’s 2026 transfer pricing rules introduce revised definitions, clarifications and a new offsetting adjustment mechanism, effective from YA 2023.

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 Amit Bhalla
Principal, Transfer Pricing

Specializes in transfer pricing consulting, advising multinational groups on strategizing intragroup transactions' pricing, statutory compliance, and tax-efficient business models across jurisdictions

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