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Singapore Transfer Pricing Changes
21 January 2015 Amanda Darley, Head of Operations and Engagement
The Inland Revenue Authority of Singapore ('IRAS') has released revised transfer pricing ('TP') guidelines.
The main change in the revised guidelines is the IRAS’ requirement for taxpayers to prepare and maintain TP documentation to substantiate that their related party dealings are at arm’s length. This introduces the concept of contemporaneous documentation which is then defined in the new guidelines.
For more details, please see the Deloitte update document. This also notes some exemptions to the new documentation requirements.
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21 January 2015 
Amanda Darley, Head of Operations and Engagement
