The Inland Revenue Authority of Singapore (IRAS) has published Revised e-Tax Guide - Transfer Pricing Guidelines (Sixth Edition). The main amendments made by the IRAS are summarized as follows: Enhanced the guidance on application of Berry ratio and value-added cost mark-up – paragraphs 5.99, 5.101 and 5.102; Added frequently asked questions regarding preparation of TP documentation in Appendix B of section 6; Re-named Part II from "Transfer pricing administration" to "Transfer pricing compliance" which contains: Existing section 7 with "transfer pricing consultation" being updated to "transfer pricing audit"; New section 8 to cover previous paragraphs 5.117 to 5.124 on arm's...