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Singapore - New Reporting Requirements for Companies with Related-Party Transactions Exceeding SGD 15 million

Country:
Singapore
Author:
J.C. See; S.Y. Lee
Issue:
International Transfer Pricing Journal, 2017 (Volume 24), No 2
Published:
25 January 2017
The tax authorities have announced that, with effect from year of assessment 2018, companies must complete a new Form for Reporting of Related Party Transactions for tax return purposes if the value of related-party transactions disclosed in the audited accounts for the financial year exceeds SGD 15 million.
 
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