The Resource Issuance of the 2015 Singapore TP Guidelines

Issuance of the 2015 Singapore TP Guidelines

Label
Issuance of the 2015 Singapore TP Guidelines
Title
Issuance of the 2015 Singapore TP Guidelines
Creator
Subject
Language
eng
Summary
This article is a continuation of the previous article in IBFD's Asia-Pacific Tax Bulletin, November/ December 2014 (Volume 20, Number 6), wherein the authors provided comments with regard to the key differences between the IRAS consultation paper on the transfer pricing guidelines and the final OECD report on Action 13. The revised guidelines were released by the Inland Revenue Authority of Singapore (IRAS) on 6 January 2015, and this article summarises again the main similarities and differences between the key compliance issues in Section D of the final OECD report on Action 13 and the 2015 Singapore Transfer Pricing Guidelines
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 21 (2015),
http://library.link/vocab/creatorName
  • Coronado, L
  • Syrett, H
  • Danabalan, V
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • documentation requirements
  • comparability analysis
  • penalties
  • transfer pricing adjustment
Label
Issuance of the 2015 Singapore TP Guidelines
Instantiates
Publication
Label
Issuance of the 2015 Singapore TP Guidelines
Publication

Library Locations

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