Singapore updated transfer pricing guidelines released by IRAS Slim Gargouri
By: Gargouri, Slim
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Material type: 
ArticlePublisher: 2017Subject(s): PRECIOS DE TRANSFERENCIA | PRINCIPIO DE PLENA COMPETENCIA | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | EVASION FISCAL | PREVENCIÓN | PROGRAMAS | SINGAPUR | ELUSION FISCAL
In:
Intertax v. 45, n. 5, May 2017, p. 427-430Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 2141/2017/5-7 (Browse shelf) | Available | OP 2141/2017/5-7 |
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.
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