Could an attack on transfer prices be made in a wider tax avoidance context? Could the IRAS apply section 33 in conjunction with, or instead of section 34D? What are the interactive considerations under these provisions? What are the differential evidential requirement and implications under these provisions? This MasterClass challenges you to think and apply these novel, yet highly practical and implicative issues.
Mar 9, 2017
SMU SR 2.1 School of Economics/Social Sciences