000 01218nab a2200253 c 4500
003 ES-MaIEF
005 20190228125928.0
007 ta
008 181023t2018 ne |||woo|||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _967032
_aSee, Jee Chang
245 0 _aIntroduction of TP penalties
_c Jee Chang See
260 _c2018
500 _aDisponible únicamente en formato electrónico.
500 _aResumen.
520 _aThe 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.
650 4 _948095
_aPRECIOS DE TRANSFERENCIA
650 4 _941661
_aCUMPLIMIENTO FISCAL
650 4 _941430
_aCOSTES DE CUMPLIMIENTO
650 4 _948432
_aSINGAPUR
773 0 _973749
_oITPJ
_tInternational Transfer Pricing Journal
_w(IEF)65014
_x 385-3074
_g v. 25, n. 5, November 2018, p. 398-400
942 _cRE
999 _c140060
_d140060