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Singapore Transfer Pricing.pdf

transfer-pricing-country-profile-singapore.pdf
Preview of Singapore Transfer Pricing
🔗 Source: oecd.org
📊 Size: 720 KB
👤 Author: OECD
⬇️ Downloads: 330

Summary

Singapore's domestic legislation references the Arm's Length Principle under section 34D of the Income Tax Act. The country has its own Transfer Pricing Guidelines, which follow the OECD Transfer Pricing Guidelines and provide guidance on complying with the arm's length principle. Related parties are defined under section 13(16) of the Income Tax Act. While domestic legislation does not provide for transfer pricing methods, the Singapore Transfer Pricing Guidelines set out methods described in the OECD Transfer Pricing Guidelines. The most appropriate method is used for applying transfer pricing methods. Specific guidance is provided for commodity transactions and comparability analysis, with a preference for domestic comparables. The use of an arm's length range and statistical measure is allowed, and comparability adjustments are to be made where appropriate. Guidance is also provided for the pricing of controlled transactions involving intangibles.

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Description

Singapore's domestic legislation references the Arm's Length Principle under section 34D of the Income Tax Act.

Technical Information

  • File Format: PDF
  • File Size: 720 KB
  • Pages: 11
  • Language: EN
  • Author: OECD
  • Total Downloads: 330
  • Last Updated: 3 weeks ago

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This PDF document about Singapore Transfer Pricing provides comprehensive information and guidance. Whether you're a beginner or advanced user, this resource offers valuable insights into Singapore Transfer Pricing.

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