Singapore tax residents involved in related-party transactions must comply with transfer pricing rules and ensure transactions are conducted at arm's length.
Any Singapore tax resident entity involved in related-party transactions must comply with transfer pricing rules and ensure that such transactions are conducted at arm's length.
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?