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Updated e-Tax guide on Singapore transfer pricing guidelines electrónico Avik Bose and Uziel Alvarez

By: Bose, Avik.
Contributor(s): Alvarez, Uziel.
Material type: ArticleArticleSubject(s): PRECIOS DE TRANSFERENCIA | SINGAPUR In: International Transfer Pricing Journal v. 29, n. 1, 2022, p. 72-77Summary: 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.
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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.

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