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Singapore Updates Indicative Margins for Related Party Loans Based on Risk-Free Rates Instead of Interbank Offered Rates

|Approved Changes|Singapore
Singapore

The Inland Revenue Authority of Singapore (IRAS) updated its Transfer Pricing guidance on 4 January 2022, including updated guidance on indicative margins for related party loans. The indicative margin is an alternative to performing a detailed transfer pricing analysis to determine armʼs length interest rates and is not mandatory.

The update includes the indicative margin applicable to Risk-…

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