On 13 October 2026, the Inland Revenue Authority of Singapore updated its guidance on the Global
Anti-Base Erosion Rules and the Domestic Top-up Tax.
The update explains how Singapore is implementing the new Substance-based Tax Incentive Safe Harbour, and
it is one of the more encouraging developments we have seen since the global minimum tax arrived.
Transfer Pricing Solutions earns seven nominations at the 2026 ITR Asia-Pacific Tax Awards in its 20th anniversary year, shortlisted for Transfer Pricing Firm of the Year in Australia, Singapore and Malaysia, regional advisory and technology awards, and individual honours for Shannon Smit and Hong Chuan Tan.
Singapore's latest transfer pricing guidance brings welcome clarity on share-based compensation in intercompany service fees. Discover what has changed, the opportunities available for earlier years, and why businesses should review their arrangements before key deadlines.
Transfer pricing season is here. From new guidance on related party transactions to enhanced focus on loans and documentation, learn the key updates, common pitfalls, and practical questions every Singapore business should be asking before year-end.
On 30 July 2026, the Inland Revenue Board of Malaysia (IRBM) released its new Malaysia Transfer Pricing Guidelines on Controlled Financial Transactions: Intra-Group Loans (MFTIL). The guidance provides a comprehensive framework for assessing, pricing and documenting intra-group loans under Malaysia’s transfer pricing regime.
.png)
.png)
