Number of MAP and APA cases
Official description
* 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 'Closed' refers to cases that have been concluded and cases that have either been withdrawn by taxpayers or rejected by Singapore / treaty partner.
- Last updated
- Coverage
- 2016-01-01 – 2025-01-01
- Rows
- 120
- Columns
- 4
Chart
Values are summed where multiple rows share the same category.
Data
| Calendar Year | Case Type | Status | No Of Cases |
|---|---|---|---|
| 2016 | Mutual Agreement Procedure - Attribution/Allocation Cases | Start inventory | 10.000000 |
| 2016 | Mutual Agreement Procedure - Attribution/Allocation Cases | Cases started | 3.000000 |
| 2016 | Mutual Agreement Procedure - Attribution/Allocation Cases | Cases closed | 3.000000 |
| 2016 | Mutual Agreement Procedure - Attribution/Allocation Cases | End inventory | 10.000000 |
| 2016 | Mutual Agreement Procedure - Other Cases | Start inventory | 8.000000 |
| 2016 | Mutual Agreement Procedure - Other Cases | Cases started | 4.000000 |
| 2016 | Mutual Agreement Procedure - Other Cases | Cases closed | 2.000000 |
| 2016 | Mutual Agreement Procedure - Other Cases | End inventory | 10.000000 |
| 2016 | Advance Pricing Arrangement | Start inventory | 43.000000 |
| 2016 | Advance Pricing Arrangement | Cases started | 18.000000 |
| 2016 | Advance Pricing Arrangement | Cases closed | 14.000000 |
| 2016 | Advance Pricing Arrangement | End inventory | 47.000000 |
| 2017 | Mutual Agreement Procedure - Attribution/Allocation Cases | Start inventory | 10.000000 |
| 2017 | Mutual Agreement Procedure - Attribution/Allocation Cases | Cases started | 11.000000 |
| 2017 | Mutual Agreement Procedure - Attribution/Allocation Cases | Cases closed | 7.000000 |
| 2017 | Mutual Agreement Procedure - Attribution/Allocation Cases | End inventory | 14.000000 |
| 2017 | Mutual Agreement Procedure - Other Cases | Start inventory | 10.000000 |
| 2017 | Mutual Agreement Procedure - Other Cases | Cases started | 6.000000 |
| 2017 | Mutual Agreement Procedure - Other Cases | Cases closed | 2.000000 |
| 2017 | Mutual Agreement Procedure - Other Cases | End inventory | 14.000000 |
| 2017 | Advance Pricing Arrangement | Start inventory | 47.000000 |
| 2017 | Advance Pricing Arrangement | Cases started | 15.000000 |
| 2017 | Advance Pricing Arrangement | Cases closed | 21.000000 |
| 2017 | Advance Pricing Arrangement | End inventory | 41.000000 |
| 2018 | Mutual Agreement Procedure - Attribution/Allocation Cases | Start inventory | 14.000000 |
Columns
| Column | Type | Categorical |
|---|---|---|
| Calendar Year | Year (YYYY) | Yes |
| Case Type | Text | Yes |
| Status | Text | Yes |
| No Of Cases | Numeric | No |