19 November 2025 marked the release of the latest edition of the
Transfer Pricing Guidelines (TPG 8th Ed) by the Inland Revenue Authority of Singapore (IRAS).
Building on earlier editions, the TPG 8th Ed introduces targeted updates and refinements across several key transfer pricing areas, with a particular focus on related party financing, documentation requirements and dispute management. Notably, IRAS has also introduced a pilot Simplified and Streamlined Approach for Baseline Marketing and Distribution Activities (SSA).
SCTP is pleased to collaborate with IRAS once again on this in-person seminar. Join us for the latest updates to the TPG 8th Ed by the tax authority and its perspectives on those updates.
Don’t miss this opportunity to engage directly with IRAS and get your burning questions relating to the updates addressed through the interactive Q&A segment.
Gain insights into the latest updates to the TPG 8th Ed covering:
- Updated treatment of related party loans, including related party domestic loans entered into on or after 1 January 2025
- Pilot implementation of the Simplified and Streamlined Approach for Baseline Marketing and Distribution Activities (SSA) from 1 January 2026 to 31 December 2028
- Other key refinements and clarifications in the TPG 8th Edition
SCTP reserves the right to vary any aspect of the event/ webinar should the situation warrant or due to unforeseen circumstances. This includes but not limited to the following: cancel the programme, change the venue, speakers, programme dates, fees and CPE hours. SCTP will take reasonable effort to notify participants of the changes.
Ms Lou Wai LingPrincipal Tax Specialist, Transfer Pricing and Dispute Resolution Branch, International Tax and Relations Division
Inland Revenue Authority of Singapore
Accredited Tax Advisor (Income Tax)
Wai Ling focuses on APA and MAP cases and policy matters relating to transfer pricing.
Ms Bena EoonTax Specialist, Transfer Pricing and Dispute Resolution Branch, International Tax and Relations Division
Inland Revenue Authority of Singapore
Accredited Tax Advisor (Income Tax)
Bena focuses on APA and MAP cases and policy matters relating to transfer pricing.
Ms Julia ChewDeputy Director, Transfer Pricing Audit Group, Corporate Tax Branch 1, Corporate Tax Division
Inland Revenue Authority of Singapore
Accredited Tax Advisor (Income Tax)
Julia manages transfer pricing audit of companies.