Gargouri, Slim
Singapore updated transfer pricing guidelines released by IRAS / Slim Gargouri .-- , 2017
Accesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.
Addressing Base Erosion and Profit Shifting are the main challenges facing various countries whether being OECD members or not.Implementing or amending the transfer pricing regulation is not enough for tax authorities to reach a reasonable level of compliance. Itshould be combined with the release ofguidelines clarifying such rules taking into account the local economic and legal specificities and updates. Aware of such challenges, the Inland Revenue Authority of Singapore issued, on 12 January 2017, a new version of its transfer pricing guidelines in order to help taxpayers comply with the arm.s length principle.
PRECIOS DE TRANSFERENCIA
PRINCIPIO DE PLENA COMPETENCIA
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
EVASION FISCAL
PREVENCIÓN
PROGRAMAS
SINGAPUR
ELUSION FISCAL
Intertaxv. 45, n. 5, May 2017, p. 427-430
Singapore updated transfer pricing guidelines released by IRAS / Slim Gargouri .-- , 2017
Accesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.
Addressing Base Erosion and Profit Shifting are the main challenges facing various countries whether being OECD members or not.Implementing or amending the transfer pricing regulation is not enough for tax authorities to reach a reasonable level of compliance. Itshould be combined with the release ofguidelines clarifying such rules taking into account the local economic and legal specificities and updates. Aware of such challenges, the Inland Revenue Authority of Singapore issued, on 12 January 2017, a new version of its transfer pricing guidelines in order to help taxpayers comply with the arm.s length principle.
PRECIOS DE TRANSFERENCIA
PRINCIPIO DE PLENA COMPETENCIA
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
EVASION FISCAL
PREVENCIÓN
PROGRAMAS
SINGAPUR
ELUSION FISCAL
Intertaxv. 45, n. 5, May 2017, p. 427-430