Cross-border frameworks
The directory links to Singapore’s double taxation agreements, exchange of information arrangements and multilateral conventions. It also covers CRS, FATCA, the Crypto-Asset Reporting Framework and Country-by-Country Reporting. A reporting framework and a treaty relief claim serve different purposes; an entity may need to consider both.
Transactions and disagreements
Transfer pricing material addresses dealings between related parties. Advance pricing arrangements, ICAP and the mutual agreement procedure offer different ways to prevent or resolve cross-border tax uncertainty. The directory also identifies competent authorities, making it a useful starting point for deciding which detailed procedure is relevant.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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