Tax 101 Series: Transfer Pricing, An Introduction

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08 June 2021, Tuesday

01.00 - 02.30PM

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Programme Synopsis

Any transfer pricing study's overall objective is to determine the "arm 's-length price" between related parties/associated enterprises. For non-compliance (with the arm's-length principle), section 34E provides that where the action is taken under s 34D, a surcharge of 5% of the amount increased or reduced is recoverable from the person as a debt due to the Government. This session focuses on the statutory and regulatory framework for TP's related parties/associated enterprises in Singapore.

IRAS has recently published a ruling related to related parties within the meaning of sections 34D it is a fascinating time to explore the topic. This session is a mix of practical experience and academic knowledge.

Programme Outline

  1. Singapore tax system
  2. Overview of transfer pricing in Singapore & ALP
  3. General statutory provisions that cover transfer pricing
  4. Transfer pricing: An introduction to related parties and its definitions
  5. Exploratory case study – Case(s) from IRAS Advance ruling
  6. Q&A

About the Presenter(s)/ Trainer(s)

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Mr Kevin Matthaios Lee
Advisory Consultant
JPL Wong Tax Services Pte Ltd
Accredited Tax Practitioner (Income Tax)

Kevin, a business finance professional, is also a Subject-Matter Expert (SME) in the tax practise of a mid-tier professional services firm, while simultaneously holding a position as a trainer/facilitator where he shares his insights on the global issue in FRS, political science and economics and international business law. He has been a speaker at various seminars, and network (exclusive) events, inter alia, Wolters Kluwer (CCH), ISCA, CIMA and ACCA. 


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