'Substance' – A Singapore's perspective

One of the principles underpinning the OECD Base Erosion and Profit Shifting (“BEPS”) project is the concept of “substance”. Taxation is to be aligned with substance so that profits are being taxed in the location where value is created. However, what constitutes “substance” has not been clearly def...

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Bibliographic Details
Main Authors: WONG, Cindy Siu Ching, TANG, Siau Yan
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2019
Subjects:
Online Access:https://ink.library.smu.edu.sg/soa_research/1845
https://ink.library.smu.edu.sg/context/soa_research/article/2873/viewcontent/SSRN_id3104981.pdf
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Institution: Singapore Management University
Language: English