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You are here: Home / FAQs / When are entities said to be related in transfer pricing?
FAQ : Singapore Transfer Pricing

When are entities said to be related in transfer pricing?

As per Section 13(16) of the Singapore Income Tax Act, “related party”, in relation to a person, means any other person who, directly or indirectly, controls that person, or is controlled, directly or indirectly, by that person, or where he and that other person, directly or indirectly, are under the control of a common person.


Related questions?

  1. Is there a surcharge on Transfer Pricing adjustments made by the IRAS?
  2. What is the penalty for not preparing or retaining Transfer Pricing Documentation?
  3. What is contemporaneous transfer pricing documentation?
  4. What is the threshold to prepare Transfer Pricing Documentation for a Singapore Company?
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Rikvin Pte Ltd

EA License No. 11C3030

36 Robinson Road,
#20-01 City House,
Singapore 068877

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