Raising Tax Certainty in Singapore  

作　　者：无 

机构地区：[1]International Tax and Relations Division,IRAS

出　　处：《Belt and Road Initiative Tax Journal》2022年第2期59-63,共5页‘一带一路’税收（英文）

摘　　要：Tax certainty is key for both businesses and governments to optimise investments and economic progress.This article shares the experience of the Inland Revenue Authority of Singapore and the approaches taken to provide a more certain tax environment for taxpayers.

关 键 词：Tax certainty Mutual Agreement Procedure Advance Pricing Arrange-ment Dispute prevention and resolution mechanisms BRITACOM 

分 类 号：F813.39[经济管理—财政学]