Showing 3 of 3 content results

Singapore transfer pricing adjustments: Why the operating discipline matters as much as the arm’s length result Transfer Pricing

A defensible transfer pricing adjustment requires more than a year-end clean up exercise. Explore how Singapore taxpayers can strengthen TP governance through clear policies, monitoring, implementation and documentation.

Alex Yam
| 7 min read | 22 Jul 2026
Singapore’s Transfer Pricing Guidelines (9th Edition): Share-based compensation – Completing the other half of the puzzle Transfer Pricing

The Inland Revenue Authority of Singapore (IRAS) recently released the 9th edition of the Singapore Transfer Pricing Guidelines (TPG). While the update is relatively targeted in scope, it addresses an area that has long generated practical challenges for multinational enterprise (MNE) groups: the transfer pricing treatment of employee share-based compensation (SBC) costs.

Alex Yam
| 6 min read | 10 Jun 2026
Key transfer pricing guidance on Pillar 1 - Amount B and what businesses should know Transfer Pricing

OECD has released key transfer pricing guidance on Pillar 1 - Amount B report. With the evolving global tax landscape, it is vital for business to understand these initiatives to take appropriate actions to strengthen tax governance and mitigate tax risks.

Alex Yam
| 6 min read | 16 Apr 2024