The Resource Updated e-Tax guide on Singapore transfer pricing guidelines

Updated e-Tax guide on Singapore transfer pricing guidelines

Label
Updated e-Tax guide on Singapore transfer pricing guidelines
Title
Updated e-Tax guide on Singapore transfer pricing guidelines
Creator
Subject
Language
eng
Summary
On 10 August 2021, the Inland Revenue Authority of Singapore published the sixth edition of the Singapore Transfer Pricing Guidelines with key updates that are compulsory, largely “compliance” in nature, and may have a significant impact on taxpayers with intercompany transactions. The article discusses in detail all the key updates and shares the authors’ views on some of these changes
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 29 (2022), no. 1 ; p. 72-77
http://library.link/vocab/creatorName
  • Bose, A
  • Alvarez, U
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • digital economy
  • tax authorities
  • OECD Transfer Pricing Guidelines
  • intercompany loan
  • cost contribution arrangement
  • benefit test
  • Berry ratio
  • documentation requirements
  • transfer pricing adjustment
  • surcharge
  • audit
  • dispute resolution
Label
Updated e-Tax guide on Singapore transfer pricing guidelines
Instantiates
Publication
Label
Updated e-Tax guide on Singapore transfer pricing guidelines
Publication

Library Locations

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