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Singapore - Introduction of TP Penalties

Country:
Singapore
Author:
J.C. See
Issue:
International Transfer Pricing Journal, 2018 (Volume 25), No 5
Published:
15 August 2018
The cost of non-compliance for transfer pricing (TP) in Singapore has recently increased tenfold, and maybe more, under the newly introduced formal legislation mandating the preparation of contemporaneous transfer pricing documentation. The changes mark the beginning of a formal, legislation-based transfer pricing regime, and is part of the increasing emphasis the Singapore tax authorities place on transfer pricing compliance.
 
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