martes, 7 de marzo de 2017

Singapore’s updated Transfer Pricing Guidelines incorporate BEPS Actions developments

The Inland Revenue Authority of Singapore (IRAS) released its Fourth Edition Transfer Pricing Guidelines (4th Edn TPG) on January 12, 2017.  The new edition reflects the IRAS’ approach to regularly update, generally on an annual basis, its transfer pricing guidance to align with international tax developments and accepted practices, including those emanating from the Organisation for Economic Co-operation and Development’s (OECD’s) Base Erosion and Profit Shifting (BEPS) initiative.

Source & more info: PwC

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