The Resource IRAS consultation paper on transfer pricing documentation

IRAS consultation paper on transfer pricing documentation

Label
IRAS consultation paper on transfer pricing documentation
Title
IRAS consultation paper on transfer pricing documentation
Creator
Subject
Language
eng
Summary
The Inland Revenue Authority of Singapore recently issued a public consultation paper on transfer pricing documentation, which aims to provide a better general understanding of Singapore taxpayers' obligations in respect of transfer pricing documentation, most notably introducing contemporaneous transfer pricing documentation requirements. This article makes a comparison between the current Transfer Pricing Guidelines, the consultation paper and the recent guidance provided by the OECD, and addresses some concerns raised by taxpayers as well as possible next steps
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 20 (2014),
http://library.link/vocab/creatorName
  • Coronado, L
  • Syrett, H
  • Klein, M. (Martina)
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • OECD Transfer Pricing Guidelines
  • transfer pricing
  • tax compliance
Label
IRAS consultation paper on transfer pricing documentation
Instantiates
Publication
Label
IRAS consultation paper on transfer pricing documentation
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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