The Inland Revenue Authority of Singapore (IRAS) updated its Transfer Pricing guidance page on 25 September 2026, including additional guidance to clarify transfer pricing adjustments in relation to share-based compensation. This includes a revised treatment (position) for applying the arm's length principle to share-based compensation, which takes effect from the Year of Assessment (YA) 2026. As a one-off measure, taxpayers may also apply this revised treatment to YAs 2022 through 2025 with…