ESG frameworks and transfer pricing: An APAC perspective

Insight

By: Alejandro Ces, Alex Yam

ESG reporting requirements, climate disclosure frameworks and sustainability-related investments are creating new tax, compliance and transfer pricing implications for multinational organisations.

Download your copy of the article to discover:

  • how ESG initiatives can affect transfer pricing policies, cost allocations and documentation requirements
  • insights into emerging ESG reporting and compliance developments across Australia, New Zealand, Singapore, Japan, India, Malaysia, the Philippines, Taiwan, Thailand and Vietnam
  • the common challenges businesses face when implementing ESG programmes, including data collection, governance and cross-border compliance
  • a framework for assessing who bears ESG-related costs, who benefits from ESG activities and how these arrangements can be supported under arm's-length transfer pricing principles
  • strategic insights into how tax, finance, sustainability and governance teams can work together to manage ESG risks and opportunities more effectively.