Tax Bulletin

Light at the end of the tunnel?

The Organisation for Economic Co-operation and Development (OECD)’s Base Erosion and Profit Shifting (BEPS) Project came to a close on 5 October 2015, where the OECD released their final recommendations. A number of these recommendations have significant implications on Singapore’s open economy – in particular those relating to Singapore’s tax incentive regime and our regional hub position. In this newsletter, we consider how some of these recommended changes to fundamental key principles around tax treaty access, transfer pricing and transparency impact Singapore.

 

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Light at the end of the tunnel?

Our early observations on the finalisation of the OECD BEPS Project and what it means for Singapore