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GTR MAS Delegation Code of Practice Guide for Firms Offering Delegation Service Last Updated: 10 June 2014 DCC Structure Topic Page I. Background. II. Scope & Requirement.

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What is gtr mas delegation code?

The GTR MAS delegation code is a unique identifier assigned to multinational enterprises operating in Singapore for the purpose of declaring related party transactions with the Inland Revenue Authority of Singapore (IRAS).

Who is required to file gtr mas delegation code?

Multinational enterprises with related party transactions exceeding specified thresholds are required to file the GTR MAS delegation code with IRAS.

How to fill out gtr mas delegation code?

The GTR MAS delegation code can be filled out online on the IRAS website using the required forms and providing all necessary information about related party transactions.

What is the purpose of gtr mas delegation code?

The purpose of the GTR MAS delegation code is to facilitate the reporting and monitoring of related party transactions to ensure compliance with transfer pricing regulations and prevent tax avoidance.

What information must be reported on gtr mas delegation code?

The GTR MAS delegation code must include details of related party transactions, such as the nature of transactions, amounts involved, parties involved, and the rationale for pricing.

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