The Singapore Transfer Pricing (‘TP’) regime has its roots in the year 2006, with the introduction of the 1st edition of TP Guidelines. The guidelines have evolved since then in alignment with the OECD’s Base Erosion and Profit-Shifting recommendations, especially in relation to the application of the arm’s length principle and the maintenance of TP Documentation.
Our publication is updated during July 2020 to provide the insights on the fundamental aspects of the guidelines. We have presented these aspects in the form of succinct answers to FAQs for ease of understanding. We sincerely hope that you will find this an interesting read.Download