Transcription of IRAS e-Tax Guide
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IRAS e-Tax Guide
Title of e-Tax Guide IRAS e-Tax Guide Transfer Pricing Guidelines (Fifth Edition) Transfer Pricing Guidelines Published by Inland Revenue Authority of Singapore Published on 23 Feb 2018 First edition on 23 Feb 2006 Second edition on 06 Jan 2015 Third edition on 04 Jan 2016 Fourth edition on 12 Jan 2017 Disclaimers: IRAS shall not be responsible or held accountable in any way for any damage, loss or expense whatsoever, arising directly or indirectly from any inaccuracy or incompleteness in the Contents of this e-Tax Guide , or errors or omissions in the transmission of the Contents.
3.26 Resale price method A transfer pricing method where the resale price to the independent party is reduced by a comparable resale price margin to arrive at the arm’s length price of the product transferred between the related parties. 3.27 Residual analysis An analysis used in the transactional profit split method under which the
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