On 19 Nov 2025, the Inland Revenue Authority of Singapore (IRAS) published the 8th Edition of its Transfer Pricing Guidelines (TPG8), containing important guidance on how IRAS will apply transfer pricing principles in Singapore.
In this exclusive webinar, join KPMG transfer pricing experts to unpack these changes and translate them into insights and concrete next steps for taxpayers.
A Highlight of Key Areas:
- Change in IRAS’ treatment of certain domestic related party loans
- Pilot implementation of a simplified and streamlined approach for baseline marketing and distribution activities (also known as Amount B)
- Guidance on protective mutual agreement procedure applications
- Clarifications provided by IRAS on several other areas, including simplified transfer pricing documentation, intercompany financing arrangements, strict pass-through costs, and surcharges