Transfer Pricing

Transfer pricing is the pricing of transactions between related parties, such as sale or purchase of goods, provision of services, use or transfer of intangibles, etc.

Introduction to Transfer Pricing 

  • Overview of Transfer Pricing
  • The Arm’s Length Principle
  • Transfer Pricing Documentation

Transfer Pricing Compliance

  • Reporting of Related Party Transactions
  • Transfer Pricing Audit
  • Transfer Pricing Adjustment for Non-Compliance with Arm's Length Principle
  • Surcharge for Non-Compliance with Arm's Length Principle
  • Penalty for Non-Compliance with Transfer Pricing Documentation Requirements

Dispute Prevention and Resolution

  • Overview of Advance Pricing Arrangements
  • Overview of Mutual Agreement Procedures 
  • Arbitration 

Other Matters

  • Applying the Arm’s Length Principle to Related Party Services
  • Applying the Arm’s Length Principle to Related Party Financial Transactions
  • Attribution of Profits to Permanent Establishments
  • Applying the Arm’s Length Principle to Cost Contribution Arrangements  

Other guidance relating to transfer pricing

Country-by Country Reporting

For enquiries, please email us at ct_transfer_pricing@iras.gov.sg.