Transfer pricing documentation supports the arm's length principle, detailing business info, transaction nature, and methods used for determining transfer prices.
Transfer pricing documentation is a record that supports the arm’s length nature of related-party transactions. It includes details about the business, the nature of transactions, and the methods used to determine transfer prices.
What is the arm’s length principle?
Who needs to comply with Singapore’s transfer pricing rules?
What is transfer pricing documentation?
When is transfer pricing documentation required?
What are the penalties for non-compliance?