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Transfer Pricing in Singapore

Transfer Pricing in Singapore

  • Author:
  • Publisher: CCH Singapore
  • ISBN: 9789814446280
  • Published In: August 2015
  • Format: Paperback , 281 pages
  • Jurisdiction: Singapore ? Disclaimer:
    Countri(es) stated herein are used as reference only

List Price: HKD 780.00

HKD 756.60 Save HKD 23.40 (3%)

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  • Description 
  • Contents 
  • Details

    Transfer Pricing is one of the most important issues in international tax. With the recent global recession, intercompany transactions are under increased scrutiny as tax authorities seek to maintain or increase their tax bases. Meanwhile, MNCs are focused on the impact of transfer pricing on distribution of taxable income among countries with different tax rates.

    Businesses with cross-border inter-company transactions should ensure a thorough understanding of the concept of transfer pricing, defined as the prices at which companies sell goods, services and intangible assets to related parties, as well as the requirements for compliance and the risks for non-compliance.

    On 6 January 2015, the Inland Revenue Authority of Singapore (IRAS) released revised Transfer Pricing Guidelines. Apart from reflecting the increasing complexity in Transfer Pricing arrangements, the new guidelines stress the need for timely and more transparent reporting of transfer pricing within a multinational group and the benefits of more contemporaneous TP documentation.

    For tax and accounting practitioners in Singapore who have to manage the challenges of transfer pricing documentation, Wolters Kluwer has introduced Transfer Pricing in Singapore. This aims to provide a practical, accurate and reliable presentation of the structure, features and ambit of Transfer Pricing accounting and tax regulations in Singapore.

    It is a publication of value to CFOs, accountants, financial executives, internal auditors and tax professionals in private and public entities.

     

    Features:

    • Only specialised guide to transfer pricing in Singapore – This is the only book that focuses on the impact of transfer pricing on Singapore companies and the approach of IRAS.
    • Practical orientation – It provides useful, cogent answers to key questions:
      Why and when is transfer pricing documentation needed?
      What documents need to be prepared? 
      Review and updating of transfer pricing documentation
    • Aids compliance – It highlights complications that may arise from preparing the comparative analysis and discusses possible solutions through case examples, transfer pricing documentation process, MAP and APA application process and flow charts.
    • Business oriented approach – Transfer Pricing in Singapore goes beyond facts and theory to discuss transfer pricing issues from the viewpoint of an MNC or a company with cross-border transactions. Readers benefit from the author’s long consulting experience to understand profit and gain opportunities. They are guided to explore tax planning opportunities that may arise from the transfer pricing documentation process.

  • Topics Covered
    • What is Transfer Pricing?
    • Transfer Pricing in Singapore
    • Arm’s Length Principle
    • Application of the Arm’s Length Principle
    • Singapore’s Transfer Pricing documentation — Compliance Requirements
    • Preparing Transfer Pricing Documentation
    • Transfer Pricing for Inter-Company Services
    • Transfer Pricing for Inter-Company Loans and Financing
    • Transfer Pricing Involving Intangibles
    • Permanent Establishment
    • Year-End Adjustments
    • Transfer Pricing Audits in Singapore
    • Negotiating MAPs
    • Negotiating APAs
    • UN Transfer Pricing Guidelines for Developing Countries
    • BEPS Initiative

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