What Singapore IRAS Transfer Pricing Guidelines 6th Edition 2021 - Documentation Requirements, Advance Pricing Agreements and MAP Procedures requires
This regulation requires multinational enterprises to maintain transfer pricing documentation as per Section 3.1 of the guidelines, and applies to all entities with cross-border transactions. See Section 2.1 for definitions and scope.
Pillar: Tax & Transfer Pricing · Authority: Inland Revenue Authority of Singapore (IRAS) · Version: 1.0.0 · Last updated:
Primary source: https://www.iras.gov.sg/media/docs/default-source/e-tax/etaxguide_cit_transfer-pricing-guidelines.pdf
SHA-256 integrity: d301f2a288f8afa2141fca072bba72de65584a1c8d6af53c82d93ee0edf99cae
Primary Citations — 6 traced to source
- Singapore IRAS Transfer Pricing Guidelines 6th Edition 2021, Section 2.1 - Introduction
- Singapore IRAS Transfer Pricing Guidelines 6th Edition 2021, Section 3.1 - Transfer Pricing Documentation
+ 4 more citations (full bibliography, deterministic workflow, actionable schema and crosswalks) included in the vault unlock — $0.01 via Skyfire / L402 / Direct Base USDC.
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