Singapore releases TP-documentation rules, updates TP-Guidelines; 5% surcharge on TP-adjustment applicable from 2019

Mar 09,2018

Inland Revenue Authority of Singapore (IRAS) releases TP-documentation Rules and the fifth edition of TP-Guidelines setting out enhancements to ALP-principle, new TP-documentation thresholds etc. applicable from YA 2019, pursuant to mandatory TP-documentation & penalties being codified in Sec. 34 of the Singapore IT Act i...


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