Transfer Pricing

Introduction to Transfer Pricing

• What is transfer pricing?
  
  
• The arm’s length principle

Related Party Loans and Related Party Services

• Applying the arm’s length principle to related party loans
  
  

• Applying the arm’s length principle to related party services

• FAQs

Guidance for Documentation  

• Why do taxpayers need to prepare and maintain transfer pricing documentation?
  
  

• What does IRAS mean by adequate documentation?

• FAQs

Transfer Pricing Consultation  

• What is the purpose of a transfer pricing consultation?
  
  

• What is the transfer pricing consultation process like?

• What are the common questions raised in a transfer pricing consultation?

Mutual Agreement Procedures (MAPs) and Advance Pricing Arrangements (APAs)  

• What are MAPs?
  
  

• What are APAs?

• Administrative Guidance for APAs

For queries or clarification, please email us at international_tax@iras.gov.sg.
For transfer pricing consultation matters, please email us at ct_transfer_pricing@iras.gov.sg.