Malta and Singapore have deposited their instruments of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting with the OECD’s Secretary-General, Angel Gurria, therewith underlining their strong commitment to prevent the abuse of tax treaties and base erosion and profit shifting (BEPS) by multinational enterprises.
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Reservations and notifications under the Multilateral Instrument for BEPS Tax Treaty Related Measures provided for Singapore, deposited with the instrument of ratification, approval, or acceptance.
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.
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Singapore - Transfer Pricing Country Profile
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.
This 2018 OECD Guide provides a comprehensive overview of the competition laws and practices of 22 selected jurisdictions in the Asia-Pacific region.
ASEAN-OECD Investment Programme fosters dialogue and experience sharing between OECD members and ASEAN member states to enhance the investment climate in the region.