On 10th August 2021, the Inland Revenue Authority of Singapore (“IRAS”) released the long awaited 6th Edition Singapore Transfer Pricing Guidelines (“6th Ed TPG”), three years after the 5th Edition, and setting out significant new content. Key highlights include new guidance on the remission of surcharge, financial transactions, low value-adding intra group services, and cost contribution arrangements. The 6th Ed TPG provides significant updates and amendments to its previous 5th Ed TPG, signaling the Singapore government taking a more serious stance in transfer pricing enforcement and one step closer in aligning with the broader global transfer pricing practices.
Your trusted BDO Singapore Transfer Pricing Team has summarised the 6 key things to know about the 6th Ed TPG in a newsletter (click here to download), and we would like to invite you to a short half hour chat over lunch, where we will further discuss these key highlights and share important insights.
Date: Tuesday, 12 October 2021
Time: 10.00 AM – 10.30 AM (SGT)
Fee: Complimentary
We will cover:
- In a nutshell: Key changes in the 6th Ed TPG.
- Understanding the risks: How will Singapore-based corporate taxpayers be affected by the 6th Ed TPG?
- What’s next: Ideas for proactively managing TP risks.
- Question & Answer session.
2021年8月10日、シンガポール内国歳入庁（IRAS）は、第5版から3年を経て、待望の第6版シンガポール移転価格ガイドライン（「第6版ガイドライン」）を公表しました。
第6版ガイドラインの主なポイントとしては、サーチャージ（課徴金）の免除、金融取引、低付加価値のグループ内役務提供、費用分担契約に関する新しい指針が出たことが挙げられます。
また、第6版ガイドラインは、第5版ガイドラインから大幅に加筆・修正されており、シンガポール政府が移転価格の執行に真剣に取り組んでいることを示すとともに、世界の移転価格実務との整合を取るための変更がなされています。
BDOシンガポール移転価格チームが、第6版ガイドラインについて知っておくべきポイントについて30分ほどにまとめた短いウェビナーを実施し、ご好評を頂きました。今回は、その内容を日本語でお届け致します。
Note: Registration is on a first-come-first-served basis and you will be informed via email (nearer the event date) when your registration is confirmed.
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