Transfer Pricing

• Who is required to prepare transfer pricing documentation?

  Learn who is required to prepare transfer pricing documentation. Companies with annual revenue of at least S$10 million per financial year and related party transactions exceeding S$1 million (excluding loans) must prepare documentation. For loans, the transaction value must exceed S$1.5 million.Featured

• What are the deadlines for preparing transfer pricing reports?

  Discover the deadlines for preparing transfer pricing reports. Ensure your reports are prepared by the filing due date of the tax return, which is 30 November.Featured

• When to refresh transfer pricing documentation?

  Learn when to refresh your transfer pricing documentation. Taxpayers may update their documentation once every three years, provided the information remains accurate and relevant.Featured