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

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). …
Continue Reading