| 000 | 01598nab#a2200301#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20190816110629.0 | ||
| 008 | 170629s2017 NLD|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aGargouri, Slim _962574 |
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| 245 |
_aSingapore _b updated transfer pricing guidelines released by IRAS _c Slim Gargouri |
||
| 260 | _c2017 | ||
| 500 | _aAccesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen. | ||
| 650 | 4 |
_aPRECIOS DE TRANSFERENCIA _948095 |
|
| 650 | 4 |
_aPRINCIPIO DE PLENA COMPETENCIA _957949 |
|
| 650 | 4 |
_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148 |
|
| 650 | 4 |
_aEVASION FISCAL _944029 |
|
| 650 | 4 |
_aPREVENCIÓN _954712 |
|
| 650 | 4 |
_aPROGRAMAS _948158 |
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| 650 | 4 |
_aSINGAPUR _948432 |
|
| 520 | _aAddressing 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. | ||
| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 773 | 0 |
_tIntertax _gv. 45, n. 5, May 2017, p. 427-430 |
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| 942 | _cART | ||
| 942 | _z148220 | ||
| 999 |
_c102933 _d102933 |
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