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Singapore implements the OECD’s SSA under BEPS 2.0 Pillar One
Implementation of the OECD’s simplified and streamlined approach under BEPS 2.0 Pillar One
In its recent update to the e-tax guide Transfer Pricing Guidelines (Eighth Edition) (TP Guidelines), the Inland Revenue Authority of Singapore (IRAS) has announced the implementation of the simplified and streamlined approach (SSA) for qualifying baseline marketing and distribution transactions between related parties, on a pilot basis from 1 January 2026 to 31 December 2028. The IRAS’ framework for the SSA, presented in Section 19 of the TP Guidelines, is aligned with the OECD guidance on Amount B.