000 01078nab a2200205 c 4500
999 _c146298
_d146298
003 ES-MaIEF
005 20220901130947.0
007 ta
008 220831t2022 ne |||||o|||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _969964
_aBose, Avik
245 0 _aUpdated e-Tax guide on Singapore transfer pricing guidelines
_helectrónico
_c Avik Bose and Uziel Alvarez
500 _aResumen.
520 _aOn 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.
650 _aPRECIOS DE TRANSFERENCIA
_948095
650 4 _aSINGAPUR
_948432
700 1 _969965
_aAlvarez, Uziel
773 0 _9167802
_oITPJ/2022/1
_tInternational Transfer Pricing Journal
_w(IEF)65014
_x 1385-3074
_g v. 29, n. 1, 2022, p. 72-77
942 _cRE