Transfer Pricing Documentation (“TPD”)

Transfer Pricing Documentation (“TPD”)

Volume 2 : issue date 14.06.2018   With effect from Year of Assessment 2019, taxpayers must prepare TPD and to supply to IRAS within 30 days upon request unless the taxpayers are exempted to prepare TPD.   The full text of the Transfer Pricing Documentation...
Reporting of Related Party Transactions (RPT FORM)

Reporting of Related Party Transactions (RPT FORM)

Volume 1 : issue date 14.06.2018 With effect from Year of Assessment 2018, companies are required to state in the Form C whether the value of RPT as disclosed in the audited accounts exceeds S$15 million for the relevant Year of Assessment. If the value of RPT exceeds...