International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Early pay-in in the commodity derivatives segment is clarified and revised so that clearing corporations must provide a facility for market participants to deposit certified goods in accredited warehouses against relevant derivatives contracts. Where early pay-in has been made, clearing corporations may, based on risk perception, exempt all types of margins, but they must continue to collect mark-to-market margins on those positions. The revision takes effect from 21 September 2026 and requires exchanges and clearing corporations to update their systems and disseminate the change to members.
Early pay-in in the commodity derivatives segment is clarified and revised so that clearing corporations must provide a facility for market participants to deposit certified goods in accredited warehouses against relevant derivatives contracts. Where early pay-in has been made, clearing corporations may, based on risk perception, exempt all types of margins, but they must continue to collect mark-to-market margins on those positions. The revision takes effect from 21 September 2026 and requires exchanges and clearing corporations to update their systems and disseminate the change to members.
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