The Inland Revenue Authority of Singapore (IRAS) on January 6 released updated transfer pricing guidance in an e-Tax Guide, consolidating four previous e-Tax Guides into the document. The 102 page document discusses the application of the arm’s length principle and includes guidance on specific transactions, such as related party services and loans. It also provides guidance on transfer pricing documentation, information on transfer pricing dispute resolution under treaties, and IRAS’ transfer pricing compliance program.
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