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