Singapore’s consultation paper on TP documentation proposes master file approach but overlooks CbCR

September 11 2014

On September 1 2014, the IRAS issued a consultation paper relating to its transfer pricing (TP) documentation rules. The IRAS issued initial TP guidelines in 2006 and has released a number of e-Tax Guides since then. However, when finalised, the proposed guidelines will require a change in the way taxpayers consider TP compliance in Singapore.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

more across site & shared bottom lb ros

More from across our site

Indirect Tax

The IBS and why it changes everything in Brazil’s consumption tax system

Brazil’s tax reform unifies consumption taxes to simplify rules, centralise administration and reduce legal uncertainty

Wesley Fragas, February 24 2026

Direct Tax

A&M Tax launches dedicated pillar two, TP team in Saudi Arabia

The ever-expansive firm has once again attracted a former ‘big four’ talent to lead the new offering

Tom Baker, February 23 2026

Direct Tax

India and France sign updated tax treaty in ‘significant development’

The amended double taxation avoidance agreement removes France’s most favoured nation status for tax treaty benefits

Sam Sholli, February 23 2026

Indirect Tax

‘Refunds likely to be a mess’: US Supreme Court strikes down Trump’s tariffs

The levies extended beyond the president’s ‘legitimate reach’, the Supreme Court ruled

Sam Sholli, February 20 2026

Direct Tax

Aerial view of Christ and Botafogo Bay from high angle.

A taxing week: Despite major tax reform, Brazil’s hiring slowdown should come as no surprise

While Brazil’s consumption tax overhaul led to a short-term spike in tax advisory demand, we are now in a period of ‘normalisation’ marked by decreased recruitment

Sam Sholli, February 20 2026

Direct Tax

This week in tax: BDO UK and BDO Ireland rubber-stamp $1.5bn merger

The expanded firm will comprise roughly 8,500 employees, including 550 partners; in other news, Paul Hastings and Macfarlanes made senior tax hires

Sam Sholli, February 20 2026

Transfer Pricing

Advisers clash over Venezuela’s TP evolution in post-Maduro world

Meanwhile, one expert highlights the importance of separating Venezuela’s tax authority from direct political control after ‘lost decades and isolation’

Sam Sholli, February 19 2026

Direct Tax

Beyond compliance theatre: Indonesia’s new era of tax transparency

With PMK 108, Indonesia has upgraded its tax transparency regime for the digital era, focusing on data quality, governance, and cross border exchange rather than expanding regulatory reach

Gitarani Prastuti , February 18 2026

Direct Tax

Why one tax firm is happy for associates to leave

In a popular LinkedIn post, Jeremie Beitel encouraged firms to invest in junior talent even if it doesn’t lead to their loyalty, though recruiters offered ITR a mixed assessment

Tom Baker, February 18 2026

Direct Tax

HMRC issues new guidance for online tax adviser registration system

Advisers who do not register for the new regime in time could be prevented from interacting with HMRC, the tax authority said

Sam Sholli, February 17 2026