Singapore Transfer Pricing Update: Aligning the 9th Edition TPG with Share-Based Compensation Tax Reforms

The Inland Revenue Authority of Singapore (IRAS) released the 9th Edition of its Transfer Pricing Guidelines (TPG) on 4 June 2026, introducing targeted guidance on the treatment of share-based compensation (SBC). This development follows closely on the heels of the Budget 2025 corporate tax changes (effective from YA 2026), which expanded the tax deductibility of […]