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Singapore Updates Transfer Pricing Guidance Including Simplified And Streamlined Approach Pilot for Baseline Marketing and Distribution Transactions

|Approved Changes|Singapore
Singapore

The Inland Revenue Authority of Singapore (IRAS) updated its guidance page on Transfer Pricing on 19 November 2025, including a new section on the simplified and streamlined approach (SSA) for the pricing of qualifying baseline marketing and distribution transactions between related parties. The IRAS is implementing the SSA on a pilot basis from 1 January 2026 to 31 December 2028 (see below). …

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