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.