[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-569485-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-569485-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","iras-e-tax-guide-transfer-pricing-guidelines-ninth-edition","IRAS e-Tax Guide - Transfer Pricing Guidelines - Ninth Edition","","IRAS e-Tax Guide on Transfer Pricing Guidelines (Ninth Edition) sets out Singapore’s approach to transfer pricing principles, compliance expectations, and dispute prevention. The guide outlines the arm’s length principle, transfer pricing documentation, and how IRAS conducts audits and makes adjustments, including surcharge and penalty considerations. It further covers MAP and APA processes, profit attribution, related party transactions and services, cost contribution arrangements, and government assistance, with annex examples and samples for methodology and filing.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/general/","General",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/iras-e-tax-guide-transfer-pricing-guidelines-ninth-edition/569485/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/iras-e-tax-guide-transfer-pricing-guidelines-ninth-edition/569485.png","ImageObject",442,249,{"name":42,"@type":43},"OmBimo","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-20","2026-10-13",true,{"@type":52,"interactionType":53,"userInteractionCount":22},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"What is the purpose of the IRAS Transfer Pricing Guidelines in this e-Tax Guide?","Question",{"text":62,"@type":63},"It provides a general understanding of taxpayers’ transfer pricing tax obligations, covering principles, documentation, compliance, and dispute prevention. It is not intended to comprehensively address all possible tax issues.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"How does IRAS evaluate transfer pricing through audit and adjustments?",{"text":67,"@type":63},"The guide explains IRAS’s transfer pricing audit approach and how IRAS makes transfer pricing adjustments. It also addresses surcharge and penalty considerations related to transfer pricing matters.",{"name":69,"@type":60,"acceptedAnswer":70},"What are MAP and APA processes covered in the guide?",{"text":71,"@type":63},"The guide includes sections for preventing and resolving transfer pricing disputes, including the MAP process and APA process. Annexes provide samples and information to be provided for MAP and APA-related requests and reporting.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},569485,1792481736,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,113,118,123],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":110,"show_sort_weight":111,"slug":112},17,"Forms",40,"forms",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":115,"show_sort_weight":116,"slug":117},18,"Letters",30,"letters",{"id":119,"doc_module":22,"doc_module_name":25,"category_name":120,"show_sort_weight":121,"slug":122},21,"Paper Templates",5,"papers-templates",{"id":124,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":4,"slug":125},158,"general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":124,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":22,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":135,"language":136,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":12,"update_tm":140,"read_time":141},962090893581,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","not  \nIRAS e-Tax Guide  \nTransfer Pricing Guidelines  \n( Ninth Edition)  \nPublished by  \nInland Revenue Authority of Singapore  \nPublished on 4 Jun 2026  \nFirst edition on 23 Feb 2006 Second edition on 06 Jan 2015 Third edition on 04 Jan 2016 Fourth edition on 12 Jan 2017 Fifth edition on 23 Feb 2018 Sixth edition on 10 Aug 2021 Seventh edition on 14 Jun 2024 Eighth edition on 19 Nov 2025  \nDisclaimers: IRAS shall not be responsible or held accountable in any way for any damage, loss or expense whatsoever, arising directly or indirectly from any inaccuracy or incompleteness in the Contents of this e-Tax Guide, or errors or omissions in the transmission of the Contents. IRAS shall not be responsible or held accountable in any way for any decision made or action taken by you or any third party in reliance upon the Contents in this e-Tax Guide. Except where specific contents carry legal force, this information aims to provide a better general understanding of taxpayers’ tax obligations and is not intended to comprehensively address all possible tax issues that may arise. While every effort has been made to ensure that this information is consistent with existing law and practice, should there be any changes, IRAS reserves the right to vary its position accordingly.  \n© Inland Revenue Authority of Singapore  \nAll rights reserved. No part of this publication may be reproduced or transmitted in any form or by any means, including photocopying and recording without the written permission of the copyright holder, application for which should be addressed to the publisher. Such written permission must also be obtained before any part of this publication is stored in a retrieval system of any nature.  \nTable of Contents  \nPage  \n1 Aim ........................................................................................................... 1  \n2 At a glance............................................................................................... 1  \n3 Glossary ..................................................................................................3  \nPART I – TRANSFER PRICING PRINCIPLES AND FUNDAMENTALS ........9  \n4 Background .............................................................................................9  \n5 The arm’s length principle ................................................................... 11  \n6 Transfer pricing documentation ..........................................................41  \nPART II – TRANSFER PRICING COMPLIANCE..........................................82  \n7 Transfer pricing audit by IRAS ............................................................82  \n8 Transfer pricing adjustment by IRAS..................................................86  \n9 Surcharge and penalty .........................................................................90  \nPART III – DISPUTE PREVENTION AND RESOLUTION ............................94  \n10 Preventing and resolving transfer pricing disputes ..........................94  \n11 MAP process ....................................................................................... 108  \n12 APA process ....................................................................................... 112  \nPART IV – OTHER MATTERS .................................................................... 117  \n13 Adjustments relating to transfer pricing........................................... 117  \n14 Related party services ........................................................................ 122  \n15 Related party financial transactions ................................................. 134  \n16 Attribution of profits to permanent establishment .......................... 158  \n17 Cost contribution arrangements ....................................................... 160  \n18 Government assistance ..................................................................... 174  \n19 Simplified and streamlined approach for baseline marketing and distribution activities ..........","cbCaisONdkqicndz","https://ap.wps.com/l/cbCaisONdkqicndz","pdf",1386476,210,"English","# Aim\n# At a glance\n# Glossary\n## Background\n## The arm’s length principle\n## Transfer pricing documentation\n## Transfer pricing audit by IRAS\n## Transfer pricing adjustment by IRAS\n## Surcharge and penalty\n## Preventing and resolving transfer pricing disputes\n## MAP process\n## APA process\n## Adjustments relating to transfer pricing\n## Related party services\n## Related party financial transactions\n## Attribution of profits to permanent establishment\n## Cost contribution arrangements\n## Government assistance\n## Simplified and streamlined approach for baseline marketing and distribution activities\n## Other e-Tax Guides relating to transfer pricing\n## Contact information\n## Updates and amendments\n# Annex A – Examples on transfer pricing methodology\n# Annex B – Samples and information to be provided for MAP and APA process","[{\"question\":\"What is the purpose of the IRAS Transfer Pricing Guidelines in this e-Tax Guide?\",\"answer\":\"It provides a general understanding of taxpayers’ transfer pricing tax obligations, covering principles, documentation, compliance, and dispute prevention. It is not intended to comprehensively address all possible tax issues.\"},{\"question\":\"How does IRAS evaluate transfer pricing through audit and adjustments?\",\"answer\":\"The guide explains IRAS’s transfer pricing audit approach and how IRAS makes transfer pricing adjustments. It also addresses surcharge and penalty considerations related to transfer pricing matters.\"},{\"question\":\"What are MAP and APA processes covered in the guide?\",\"answer\":\"The guide includes sections for preventing and resolving transfer pricing disputes, including the MAP process and APA process. Annexes provide samples and information to be provided for MAP and APA-related requests and reporting.\"}]","IRAS e-Tax Guide - Transfer Pricing Guidelines - Ninth Edition | PDF",1791876055,74]