IRAS imposes a 5% surcharge on transfer pricing adjustments, even if no additional taxes are payable.
IRAS imposes a surcharge of 5% on transfer pricing adjustments, regardless of whether additional taxes are payable.
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?