27 March 2018 Singapore enacts transfer pricing documentation requirements and publishes updated transfer pricing guidelines The Singapore Government published the "Income Tax (Transfer Pricing Documentation) Rules 2018" (the TPD Rules) on February 22, under the Singapore Income Tax Act (ITA) in the Singapore Government Gazette. The TPD Rules are effective as of February 23, and apply for the basis period for the Year of Assessment (YA) 2019 and thereafter. Document ID: 2018-0674 |
