Transfer Pricing as Tax Avoidance: Considering the Interactive Application of Sections 34D and 33

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.

Date & Time

Mar 9, 2017 (Thurs) | 2pm-5pm
Registration begins at 1:30pm


SMU Seminar Rm 2.1 School of Economics/Social Sciences (Download Map)


Ong Sim Ho, Counsel

MasterClass Fees

This MasterClass is part of the OSH Client Service Programme and is By Invitation Only. There is no fee payable, but advanced registration is required.

About the OSH MasterClass Series

The OSH MasterClass Series aspires to deliver a high standard of technical exposure for our clients and market partners to areas of law for which our expertise is recognised. A constant feature of our MasterClass events is a strong strategic and practice focus and thoughtful sharing of our knowledge and experience. Underlying our efforts is the belief that delivering success for our clients is the fruit of partnership with our clients and market partners.

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