{"id":1728,"date":"2021-08-11T09:35:32","date_gmt":"2021-08-11T01:35:32","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=1728"},"modified":"2021-08-14T09:46:19","modified_gmt":"2021-08-14T01:46:19","slug":"revised-e-tax-guide-transfer-pricing-guidelines","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2021\/08\/11\/revised-e-tax-guide-transfer-pricing-guidelines\/","title":{"rendered":"Revised e-Tax Guide &#8211; Transfer Pricing Guidelines"},"content":{"rendered":"\n<p>On or about 10 Aug 2021, the Inland Revenue Authority of Singapore   (IRAS) has published the sixth edition of the e-Tax guide, GST: Transfer Pricing Guidelines.  It replaces the fifth edition published on 23 Feb 2018. <\/p>\n\n\n\n<p>This e-Tax guide aims to helps in:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>applying the arm\u2019s length principle when transacting with their related parties;<\/li><li>applying the arm\u2019s length principle for specific transactions, like related party services and loans;<\/li><li>maintaining transfer pricing documentation;<\/li><li>applying the facilities provided under the avoidance of double taxation agreements (\u201cDTA\u201d) to avoid or resolve transfer pricing disputes; and<\/li><li>understanding the implications of non-compliance with transfer pricing requirements.<\/li><\/ul>\n\n\n\n<p>This e-Tax Guide explains IRAS\u2019 transfer pricing compliance programme and position regarding various transfer pricing matters and is relevant to a business entity  incorporated or registered in Singapore or carrying on a business in  Singapore and have transactions with related parties. <\/p>\n\n\n\n<p>It is organised in parts, with Part I being most relevant in understanding and complying with transfer pricing requirements. <\/p>\n\n\n\n<p>Source: <em>IRAS<\/em>, 11 August 2021<\/p>\n\n\n<p><!--EndFragment--><br>\n<br>\n<\/p>","protected":false},"excerpt":{"rendered":"<p>On or about 10 Aug 2021, the Inland Revenue Authority of Singapore (IRAS) has published the sixth edition of the e-Tax guide, GST: Transfer Pricing Guidelines. It replaces the fifth edition published on 23 Feb 2018. This e-Tax guide aims to helps in: applying the arm\u2019s length principle when transacting with their related parties; applying [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,6],"tags":[],"class_list":["post-1728","post","type-post","status-publish","format-standard","hentry","category-gst","category-techupdates"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1728","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/comments?post=1728"}],"version-history":[{"count":1,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1728\/revisions"}],"predecessor-version":[{"id":1729,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1728\/revisions\/1729"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=1728"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=1728"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=1728"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}