Inland Revenue Authority of Singapore (IRAS) reports annual statistics on transfer pricing Mutual Agreement Procedure (MAP) and Advance Pricing Arrangement (APA) cases. Two CSV files cover case counts and time taken to complete matters from FY2013 through FY2022, with figures as at 31 March each financial year. Tax practitioners and multinational compliance teams can benchmark Singapore’s treaty dispute resolution workload. The open data complements IRAS guidance on cross-border pricing transparency.
Number of Mutual Agreement Procedure (MAP) and Advance Pricing Arrangement (APA) cases and time taken to complete the cases for Calendar Year (CY)2016 onwards. * All figures are as at 31 December of each Calendar Year.
* Figures refers to the average number of months taken to complete the cases with the 'Closed' status in the resource: Number of MAP and APA Cases.
* The 'End inventory' of cases for each Calendar Year is the sum of 'Start inventory' (i.e. Balance brought forward), cases 'Started', less cases 'Closed'. * 'Started' refers to cases that have been received and accepted by Singapore. 'Closed' refers to cases that have been concluded and cases that have either been withdrawn by taxpayers or rejected by Singapore / treaty partner.