The year-end clarification
A 53-week year beginning by 31 December 2025 may finish after the original 2026 cutoff. The guidance extends the relevant transitional end boundary to 3 January 2027 for the addressed fiscal-year pattern, maintaining continuity where the UPE jurisdiction qualifies for transitional relief and the subsequent safe harbour. It is a targeted calendar clarification, not unrestricted extension for every later fiscal year.
Check the actual fiscal calendar
Use the group’s actual week-based dates and confirm the UPE jurisdiction’s eligibility under the underlying safe harbour. The document modifies the Commentary’s transition wording and must be read with those original conditions. It does not establish that Singapore has implemented UTPR merely because IRAS links to this OECD guidance.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
Read the official PDF ↗