SINGAPORE’S INLAND REVENUE AUTHORITY ISSUES TRANSFER PRICING GUIDANCE ON CENTRALISED ACTIVITIES IN MULTINATIONAL ENTERPRISE GROUPS
On 19th March 2021, the Inland Revenue Authority of Singapore (‘IRAS’) published the e-Tax Guide – Transfer Pricing Guidelines Special Topic on Centralised Activities in Multinational Enterprise Groups (‘e-Tax Guide’) in Singapore. The e Tax Guide aims at providing guidance on how to analyse the related party transactions and the transfer pricing methods that may […]