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Singapore: New FAQ on transfer pricing treatment of stock-based compensation costs

Applicable from YOA 2026

june 15, 2026

The Inland Revenue Authority of Singapore (IRAS) on June 4, 2026, published the ninth edition of e-Tax Guide on Transfer Pricing Guidelines, providing a new FAQ on the transfer pricing treatment of stock-based compensation costs.

The new guidance applies from year of assessment (YOA) 2026.

Read a June 2026 report prepared by the KPMG member firm in Singapore

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