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). The IRAS has also published an updated version of the e-Tax guide Transfer Pricing Guidelines (Eigh…