As previously reported, the Inland Revenue Authority of Singapore (IRAS) has provided a one-month extension to 15 January 2021 for the submission of corporate tax returns otherwise due on 15 December 2020. The extension is provided for companies facing difficulties in meeting the return filing deadline and is subject to request. In connection with this, companies that have been granted an extension to 15 January for the return are also granted an extension for the preparation of contemporaneous transfer pricing documentation for the year covered by the return, with the documentation required to be submitted within 30 days from a...