Singapore

9-April-2018

English

Transfer Pricing Country Profiles

These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.

12-March-2018

English

Making Dispute Resolution More Effective – MAP Peer Review Report, Singapore (Stage 1) - Inclusive Framework on BEPS: Action 14

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Singapore, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.

7-March-2018

English

International investment in Southeast Asia

ASEAN-OECD Investment Programme fosters dialogue and experience sharing between OECD members and ASEAN member states to enhance the investment climate in the region.

22-February-2018

English

Asia-Pacific Competition Update: OECD/Korea Policy Centre newsletter

This newsletter contains information about work on competition law and policy in the Asia-Pacific region that is taking place within the framework of the OECD-Korea Policy Centre Competition Programme.

20-July-2017

English

Falls in tax revenue weaken domestic resource mobilisation in developing Asia

The fourth annual edition of Revenue Statistics in Asian Countries covers seven countries, including Kazakhstan for the first time. It shows that the tax-to-GDP ratio in all these countries are lower than the OECD average of 34.3% in 2015, which highlights that scope remains for increasing tax mobilisation, especially in Indonesia, Kazakhstan, Malaysia and the Philippines to achieve sustainable growth.

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アジア開発途上国では税収減により国内資源の活用が弱まっている

20-July-2017

English

Revenue Statistics in Asian Countries 2017 - Trends in Indonesia, Japan, Kazakhstan, Korea, Malaysia, the Philippines and Singapore

The Revenue Statistics in Asian Countries publication is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre. It compiles comparable tax revenue statistics for Indonesia, Japan, Kazakhstan, Korea, Malaysia, the Philippines and Singapore. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Asian countries enables comparisons about tax levels and tax structures on a consistent basis, both among Asian economies and between OECD and Asian economies.

11-May-2017

English

A Decade of Social Protection Development in Selected Asian Countries

Over the past ten years economic growth in Asia has contributed to a reduction of poverty as well as fertility rates, and greater prosperity has contributed to gains in life expectancy. However, at present many workers still work in informal employment, frequently for long hours at little pay and without social protection coverage. A growing demand for social support, extending the coverage of social protection benefits and improving the job quality of workers will be among Asia’s major challenges in future. This report considers these challenges, providing policy examples from countries to illustrate good practice, including Bangladesh, Indonesia, Japan, Korea, Malaysia, Pakistan, Singapore and Viet Nam.

6-December-2016

English

PISA 2015 key findings for Singapore

This country note presents student performance in science, reading and mathematics, and measures equity in education in Singapore. The interactive charts allow you to compare results with other countries participating in the OECD Programme for International Student Assessment (PISA).

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29-November-2016

English

Tax revenues continue to rise, but scope remains for increased tax mobilisation in emerging Southeast Asian economies

In 2014, the tax-to-GDP ratios of Indonesia, Malaysia, the Philippines and Singapore were below 17% of GDP compared to Japan and Korea, which both recorded tax-to-GDP ratios above 24%,according to new data released in the third edition of the OECD’s annual publication Revenue Statistics in Asian Countries.

Also AvailableEgalement disponible(s)

東南アジアの新興諸国では、税収は伸び続けているが、税の流動性を高める余地がある

29-November-2016

English

Revenue Statistics in Asian Countries 2016 - Trends in Indonesia, Japan, Korea, Malaysia, the Philippines and Singapore

This publication compiles comparable tax revenue statistics for Indonesia, Japan, Korea, Malaysia, the Philippines and Singapore. The model is the OECD Revenue Statistics database – a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Asian countries enables comparisons about tax levels and tax structures on a consistent basis, both among Asian economies and between OECD and Asian economies. This work has been is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre.

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