Draft Circular on related-party loans and service arrangements issued on 21 October 2008

Journal
See, J.C.; Soon, C.
International Transfer Pricing Journal 2009 (Volume 16), No. 2
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The Inland Revenue Authority of Singapore recently issued a draft circular on 21 October 2008 (the Draft Circular) which provides specific guidance regarding related-party loan and service arrangements. This article considers highlights of the Draft Circular and provides insights with regard thereto.