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Introduction of TP penalties Jee Chang See

By: See, Jee Chang .

Material type: Article

ArticlePublisher: 2018Subject(s): PRECIOS DE TRANSFERENCIA

| CUMPLIMIENTO FISCAL

| COSTES DE CUMPLIMIENTO

| SINGAPUR

In: International Transfer Pricing Journal v. 25, n. 5, November 2018, p. 398-400Summary: The cost of non-compliance for transfer pricing (TP) in Singapore has recently increased tenfold, and maybe more, under the newly introduced formal legislation mandating the preparation of contemporaneous transfer pricing documentation. The changes mark the beginning of a formal, legislation-based transfer pricing regime, and is part of the increasing emphasis the Singapore tax authorities place on transfer pricing compliance.

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Recursos electrónicos	IEF	IEF	ITPJ/2018/5-10 (Browse shelf)	Available		ITPJ/2018/5-10

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Previous	ITPJ/2018/4-8 The interplay between transfer pricing and customs valuation in case of retroactive profit adjustments	ITPJ/2018/4-9 Freedom of establishment and transfer pricing threats for the EU single market	ITPJ/2018/5-1 New transfer pricing decree	ITPJ/2018/5-10 Introduction of TP penalties	ITPJ/2018/5-2 Profit attribution challenges in a digital economy	ITPJ/2018/5-3 Transfer pricing rules under the ECJ's scrutiny	ITPJ/2018/5-4 The Greek Council of State rules on the nature of mutual agreement procedures and their relationship with the judicial proceedings before domestic courts	Next

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Resumen.

The cost of non-compliance for transfer pricing (TP) in Singapore has recently increased tenfold, and maybe more, under the newly introduced formal legislation mandating the preparation of contemporaneous transfer pricing documentation. The changes mark the beginning of a formal, legislation-based transfer pricing regime, and is part of the increasing emphasis the Singapore tax authorities place on transfer pricing compliance.

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Introduction of TP penalties Jee Chang See

By: See, Jee Chang.

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By: See, Jee Chang .