Singapore

Learning Centre • Transfer Pricing Guidelines • Singapore

Singapore

Inland Revenue Authority of Singapore (IRAS), Transfer Pricing Guidelines

Third Edition, Published on 4 January 2016
 Fourth Edition, Published on 12 January 2017
 Fifth Edition, Published on 23 February 2018
Sixth Edition, Published on 10 August 2021
Seventh Edition, Published on 14 June 2024, IRAS e tax guide transfer pricing
 Eighth Edition, Published on 19 November 2025, IRAS e tax guide transfer pricing
Ninth Edition, Published on 4 June 2026, IRAS e tax guide transfer pricing

BEPS Country by Country Reporting Singapore IRAS e-tax Guide

 BEPS Country by Country Reporting Guidelines Singapore
 BEPS Country by Country Reporting Guidelines Singapore (2nd Edition)
 Commodity Marketing and Trading Activities IRAS e-tax Guide
 Centralised Activities in Multinational Enterprise Groups IRAS e-tax Guide


Singapore IRAS Transfer Pricing Guidelines

Third Edition, Published 4 January 2016
 Fourth Edition, Published 12 January 2017