TOP TIPS: India’s transfer pricing rules
Apr 29, 2013
TOP TIPS: Handling Singapore’s new TP rules
As Singapore’s tax watchdog steps up transfer pricing probes, CT asks Simon Poh (pictured), board member of Singapore Institute of Accredited Tax Professionals, how companies can better comply with the tax rule.
In 2010, Singapore’s tax authority, the Inland Revenue Authority of Singapore (IRAS), added Section 34D to the Singapore Income Tax Act. This applies to transactions that are not conducted at arm’s length and provided IRAS with the authority to make transfer pricing adjustments and potentially paves the way for IRAS to step up the enforcement of transfer pricing compliance.
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