{
  "node_id": "singapore-iras-transfer-pricing-guidelines-2021",
  "title": "Singapore IRAS Transfer Pricing Guidelines 6th Edition 2021 - Documentation Requirements, Advance Pricing Agreements and MAP Procedures",
  "domain": "Tax & Transfer Pricing",
  "version": "1.0.0",
  "last_updated": "2026-04-20",
  "bluf": "This regulation requires multinational enterprises to maintain transfer pricing documentation as per Section 3.1 of the guidelines, and applies to all entities with cross-border transactions. See Section 2.1 for definitions and scope.",
  "paywall": {
    "status": "LOCKED",
    "unlock_cost_usd": "0.01",
    "skyfire_id": "41779894-ece2-4163-9761-b3b1b76e19b0"
  },
  "crosswalks": {
    "_available_keys": [
      "nist_framework",
      "iso_standard",
      "industry_mapping",
      "ai_overlay_2026"
    ],
    "_note": "Full crosswalk values included in vault response"
  },
  "dependencies": [
    "oecd-attribution-profits-permanent-establishments-2010",
    "oecd-financial-transactions-transfer-pricing-2020"
  ],
  "primary_citations_count": 6
}