Singapore has introduced an optional Simplified and Streamlined Approach (SSA) for certain related-party distribution and sales agency activities, based on the OECD's Amount B framework. Available for qualifying financial years beginning between 1 January 2026 and 31 December 2028, the approach allows eligible businesses to determine transfer pricing using a prescribed methodology. It may offer a more straightforward way to manage the remuneration of Singapore-based distributors, particularly for international groups using the country as a regional hub. However, eligibility is subject to specific conditions, and companies should also consider whether tax authorities in other jurisdictions will recognise the outcome.

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