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Singapore TP Regulations

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The recent amendments undertaken by Inland Revenue Authority of Singapore (IRAS) to the Singapore Income Tax Act (‘SITA’) in October 2017 and the release of Income Tax (Transfer Pricing Documentation) Rules 2018 (the TPD Rules) along with release of the 5th edition to Singapore Transfer Pricing Guidelines (the Singapore TP Guidelines) in February 2018, raises quite a few questions. This document lists out some of the frequently asked questions and provides answers to these FAQs.


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