Learn about exemptions to transfer pricing documentation in Singapore, including domestic transactions between tax residents with no tax advantage.
Yes, exemptions apply for certain categories, such as domestic transactions between Singapore tax residents where no tax advantage is gained.
What is the impact of BEPS (Base Erosion and Profit Shifting) on transfer pricing?
Are there exemptions to transfer pricing documentation requirements?
Is there a surcharge on transfer pricing adjustments made by IRAS?
How does transfer pricing affect cross-border transactions?