This is an e-learning programme.
Upon successful registration and payment, you will be notified via email within 10-15 mins on your enrolment confirmation with user instructions to access this programme.
Please complete all topics and sub-topics within the E-Learning courseware.
(The programme and assessment is valid for 6 months from the date of purchase)
An Introduction to Transfer Pricing, with selected considerations relevant for Chartered Accountants.
Introduction to Transfer Pricing
o Illustration of transfer pricing, in relation to tax
o Proliferation of Transfer Pricing
o The Arm’s Length Principle
· Singapore’s Rules on Transfer Pricing
o Three-step approach to apply arm’s length principle
o Selected Examples
· Considerations relevant for Chartered Accountants (CAs)
o ISCA Code of Professional Conduct and Ethics
o Safeguards