Tax Newsbites

A monthly publication which shares bite-sized information and updates from Singapore and around the region.

January 2015

Welcome to the January 2015 issue  of Tax Newsbites. This publication aims to share bite-sized information and updates from Singapore and around the region.
Some of the updates in this issue include:

  • IRAS released the second edition of its transfer pricing guidelines, spelling out, among others, the need for preparation of contemporaneous documentation (and when exceptions may apply).
  • IRAS released the fourth edition of its circular on research and development tax measures, incorporating a new annex for the food and beverage industry.
  • Overseas tax updates and news

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