首页 >
税务 >
Transfer Pricing >
Transfer Pricing in Singapore

Transfer Pricing in Singapore

作者： Sowmya Varadharajan
出版商： CCH Singapore
ISBN: 9789814446280
出版时间 August 2015
规格： Paperback , 281 pages
适应领域： Singapore ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥741.00

￥718.77 Save ￥22.23 (3%)

或

下载订单表

加入收藏
| 加入比较

描述
大纲

详细

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

你可能需要


The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition): List Price: ￥508.25

￥493.00 Save ￥15.25 (3%)


Hong Kong Tax & Accounting Practical Toolkit (Basic Package): ￥3,229.05


KPMG's Insights into IFRS 2023/2024 (20th Edition) (e-Book only): List Price: ￥1,960.80

￥1,901.98 Save ￥58.82 (3%)


China Master Tax Guide 2021 (14th Edition): List Price: ￥1,596.00

￥1,548.12 Save ￥47.88 (3%)


Hong Kong Company Law & Compliance Practical Toolkit (Basic Package): ￥4,305.40


Hong Kong Company Secretary's Practice Manual, 5th Edition: List Price: ￥1,311.00

￥1,271.67 Save ￥39.33 (3%)


Hong Kong Directors' Manual, 5th Edition: List Price: ￥1,311.00

￥1,271.67 Save ￥39.33 (3%)


Hong Kong Financial Reporting Standards for SMEs (2nd Edition): List Price: ￥1,425.00

￥1,382.25 Save ￥42.75 (3%)


Hong Kong Listed Companies: Law and Practice, 2nd Edition: List Price: ￥1,881.00

￥1,824.57 Save ￥56.43 (3%)


China Master GAAP Guide (12th Edition): List Price: ￥1,425.00

￥1,382.25 Save ￥42.75 (3%)


A Concise Guide to Corporate Compliance Management (2nd Edition): List Price: ￥646.00

￥626.62 Save ￥19.38 (3%)


Wiley IFRS 2023: Interpretation and Application of IFRS Standards: List Price: ￥1,187.50

￥1,151.88 Save ￥35.63 (3%)


Hong Kong Company Secretary Checklist, 2nd Edition: List Price: ￥1,311.00

￥1,271.67 Save ￥39.33 (3%)


Hong Kong GAAP: A Master Guide to Financial Reporting Standards 2023 (17th Edition): List Price: ￥1,425.00

￥1,382.25 Save ￥42.75 (3%)


Hong Kong Master Tax Guide 2023-2024 (31st Edition): List Price: ￥1,311.00

￥1,271.67 Save ￥39.33 (3%)


Taxation in Hong Kong: A Practical Guide 2023-2024 (9th Edition): List Price: ￥1,311.00

￥1,271.67 Save ￥39.33 (3%)

“

Ordering from Professional Bookshop is fantastic, quick delivery great products, great customer service Siti L.
This is a great bookstore and have had no problems with them and all my orders have come on time and in good condition. Yang X.
Everything is perfect. Fast delivery. I highly recommend this website to all my friends and colleagues. Thanks Hoi Man L.
So thankful I am receiving all my books, thank you to all for a great service and excellent products Clinton K.
Professional Bookshop is amazing! I've been a loyal customer for over 5 years. Returns are easy to request, book or delivery complaints are taken seriously and the customer service team is friendly and patient. Mick D.
I wanted to informed you that the customer service is excellent. They were so polite and nice. I would continue to buy books from Professional Bookshop. Jingsong C.
Fast and quick service. Easy transaction method, arrived sooner than expected. Excellent packaging and the books received are in perfect condition! Thank you very much! I love the book and its quality. Saori B.
I can order any accounting books from worldwide from Professional Bookshop. Love this website and save my time to search from internet. Lingxiao R.
It is just so easy to find what you are always looking for and sometimes you can even find it up to 80% off what you would in the normal store. Graeme R.
I love shopping on Professional Bookshop! They have a wide range of accounting book with competent prices. Free shipping in Hong Kong is also really handy! Fergus Y.
Professional Bookshop is a great bookstore, I must say. Buying books in Professional Bookshop is so easy, great and reliable. It is highly recommendable. Deborah D.
A great site to shop accounting books and everything and with discountable prices. It’s my first choice whenever i want to shop something. Most trusted site. Zeng Z.
I found the books I needed and at a very low price. I am very happy and will definitely use it in the future Brian W.
I have been using Professional Bookshop for a while now. I am very impressed with customer service and delivery. When I need to have a return it is done very diligently. Olivia L.
Professional Bookshop is my default go to for finding the best prices and reading details of law books before buying. Detailed book description is very helpful. Tracy W.
I've been using Professional Bookshop since 2011 and they actually great, I always received great service and my book arrives on time. Lisa C.

所有书籍

Transfer Pricing in Singapore

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

所有书籍

Transfer Pricing in Singapore

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

video title