Due to the depth of trading market and the close proximity to key markets, Singapore has been the preferred location for commodity marketing/ trading activities. Coupled with the extensive network of buyers and sellers, these activities are not only growing in scale but are also increasing in complexity.
When such activities are carried out with their related parties, how do tax professionals ensure compliance with the arm’s length principle and the relevant Transfer Pricing (TP) documentations? Beyond that, as TP developments continue to evolve, what are the risks and pertinent issues that you, as well as your clients, should take note and be aware of from the perspective of a commodity marketing/trading entity?
This upcoming this session facilitated Ms Adriana Calderon, Director at Transfer Pricing Solutions Asia will take you through the do’s and don’ts to watch out for and the practical insights in this complex TP area using various case studies. Come learn about the intricacies and understand what is involved in the preparation of TP documentation in the aspect of commodity marketing and trading activities.
• Understand the application of the various TP methods
• Learn the essential considerations when applying the principles and guidelines of TP in commodity marketing and trading activities
• Learn how to effectively manage the various TP risks and implications associated with commodity marketing and trading activities
Ms Adriana CalderonDirector
Transfer Pricing Solutions Asia
Asia Best Newcomer Firm of the Year 2017*
Adriana Calderon has extensive international experience with Big Four and mid-tier firms advising multinational companies in the areas of corporate and international taxation across South America, the US, Australia and the Asia Pacific Region. In Asia Pacific, Adriana has specialised in the area of TP, building on her Latin American experience as a lawyer in commercial and tax legislation.
As a TP practitioner, Adriana has advised companies in the Asia Pacific Region across various industries and in a wide range of projects associated with planning, compliance and dispute resolutions with tax authorities. She has also participated in specialised projects involving pricing of financial transactions, business restructures and negotiation of APAs. Most recently, she has participated in TP planning projects to implement BEPS’s Action Plan and country-by-country reporting.
Adriana also enjoys teaching and has been involved in various TP seminars and workshops. Besides being a TP trainer at the Institute of Singapore Chartered Accountants, Adriana has also facilitated in training sessions for CFOs, tax teams of large companies and consultancies, and tax executives at the Australian Taxation Office.
*Asia Tax Awards 2017 by International Tax Review