Introduction to Transfer Pricing
- Overview of Transfer Pricing
- The Arm’s Length Principle
- Transfer Pricing Documentation
Transfer Pricing Administration
- Reporting of Related Party Transactions
- Transfer Pricing Consultation
- Surcharge for Non-Compliance with Arm's Length Principle
- Penalties for Non-Compliance with Transfer Pricing Documentation Requirements
- Overview of Mutual Agreement Procedures (MAPs)
- Overview of Advance Pricing Arrangements (APAs)
Other Issues
- Applying The Arm’s Length Principle to Related Party Services
- Applying the Arm’s Length Principle to Related Party Loans
- Attribution of Profits to Permanent Establishments ("PEs")
Country-by-Country Reporting
For enquiries, please email us at
ct_transfer_pricing@iras.gov.sg.