Taxand Webinar Series
Interest-Free Loans: Current Positions and Evolving Treatment Under TP Rules
Date: Wednesday, 30 July 2026
Time: 15:00 – 16:15 SGT (GMT+8)
Format: Virtual
About the session
Interest-free intercompany loans sit at the intersection of group treasury practice and transfer pricing compliance — and tax authorities across Asia Pacific are paying closer attention. Whether a zero-interest loan reflects a genuine commercial arrangement or an implicit subsidy between related parties is no longer a theoretical question: it is being tested in audits, litigation, and legislative reform across the region.
In this 75-minute session, transfer pricing specialists from four Asia Pacific jurisdictions will walk through the current domestic position on interest-free loans in their market, how evolving OECD guidance is being absorbed into local practice, and what businesses operating across borders need to know now.
What you will take away
- A clear picture of how China, Indonesia, Singapore and India currently treat interest-free intercompany loans under their TP frameworks
- Practical insight into how the arm’s length principle is being applied — and challenged — in each jurisdiction
- An understanding of where policy is moving and what that means for structuring, documentation and audit readiness
- A cross-border perspective you cannot get from any single national practice
Speakers
- Eloise Pan, Director, Hendersen — Taxand China
- Elviana Riyanto, Partner, PB Taxand — Taxand Indonesia
- Kwong Wing Leon, Partner, Withers KhattarWong — Taxand Singapore
- Rahul Charkha, Partner, Economic Laws Practice — Taxand India
Programme (75 minutes)
- Setting the scene: why interest-free loans are under scrutiny across Asia Pacific
- China: regulatory position, SAT guidance, and audit trends on zero-interest related-party loans
- Indonesia: the DGT’s approach to arm’s length interest and documentation requirements
- Singapore: IRAS transfer pricing guidelines and the treatment of treasury arrangements
- India: the Indian position under the Income Tax Act and recent case law developments
- Panel discussion and audience Q&A
We look forward to welcoming you.
Register Here
