On 1 September 2014, the Inland Revenue Authority of Singapore issued revised transfer pricing documentation guidelines for consultation. According to the guidance, the type of transfer pricing documentation required at the group and entity level include:
- Group level
- General information on the Group
- Description of Group's Business
- Group's Transfer Pricing
- Group's Financial Position
- Entity level
- General information on the Singapore taxpayer
- Description of the Singapore taxpayer's business
- T…