Issuance of the 2015 Singapore TP Guidelines

Resource Information

The work Issuance of the 2015 Singapore TP Guidelines represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Issuance of the 2015 Singapore TP Guidelines

Creator

• Coronado, L
• Syrett, H
• Danabalan, V

Subject

• documentation requirements
• transfer pricing adjustment
• comparability analysis
• transfer pricing
• penalties

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),

Geographic coverage

Asia

Language note

English