NEW Singapore Transfer Pricing Guidelines
Learning Centre • Videos & Webinars • #5MinutesTP • NEW Singapore Transfer Pricing Guidelines
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Learning Centre • Videos & Webinars • #5MinutesTP • NEW Singapore Transfer Pricing Guidelines
The new E-Tax Guidelines is one of the biggest updates by IRAS since 2018.
IRAS continues to focus on ensuring that taxpayers comply with transfer pricing in Singapore. In August IRAS released the latest and most relevant update on Singapore Transfer Pricing Guidelines. It's a huge update with new key aspects.
US‑based multinational enterprises (MNEs) will continue to be subject to Singapore’s Qualified Domestic Minimum Top-Up Tax (QDMTT), even though they may not be subject to a top‑up tax under US rules.
Starting May 2026, in-scope multinational enterprise (MNE) groups must register for Singapore’s Multinational Enterprise Top-up Tax (MTT), Domestic Top-up Tax (DTT), and the GloBE Information Return (GIR) under the Multinational Enterprise (Minimum Tax) Act 2024.
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