Singapore transfer pricing documentation guide
February 22, 2008
Edmund Leow, principal, Baker & McKenzie.Wong & Leow, describes documents requirements in Singapore
Singapore has no formal transfer pricing law, although, formal transfer pricing guidance can be found in the Transfer Pricing Guidelines circular (the circular) issued by the Inland Revenue Authority of Singapore (IRAS) on February 23 2006. The circular applies to all related party transactions of goods, services and intangibles and can reasonably be expected to apply to financing transactions as well.
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