'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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| Main Authors: | , |
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| Format: | text |
| Language: | English |
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Institutional Knowledge at Singapore Management University
2019
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| 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 |