Number of Transfer Pricing MAP and APA Cases
Description
Inland Revenue Authority of Singapore CSV of transfer pricing Mutual Agreement Procedure (MAP) and Advance Pricing Arrangement (APA) case numbers by financial year from 2013 to 2024. Status categories cover balance brought forward, cases received, cases completed, and cases withdrawn or rejected. Tax practitioners use the series to track Singapore's dispute resolution and advance pricing caseload and how quickly it clears.
Official description
* The balance number of cases for each Financial Year is the sum of Balance brought forward, Received, Completed and Withdrawn / Rejected cases. * Received refers to cases that have been received and accepted by Singapore. * Withdrawn / Rejected refers to cases that have either been withdrawn by taxpayers, or rejected by Singapore / treaty partner. * For MAP cases, the opening balance for FY2022/23 differed from the closing balance for FY2021/22 as there were 3 MAP cases reclassified to treaty MAP cases.
- Last updated
- Coverage
- 2013-01-01 – 2024-01-01
- Rows
- 96
- Columns
- 4
Data
| Financial Year | Case Type | Status | No Of Cases |
|---|---|---|---|
| 2013 | Advance Pricing Arrangement | Balance brought forward | 29 |
| 2013 | Advance Pricing Arrangement | Received | 26 |
| 2013 | Advance Pricing Arrangement | Completed | -13 |
| 2013 | Advance Pricing Arrangement | Withdrawn / Rejected | -2 |
| 2013 | Mutual Agreement Procedure | Balance brought forward | 11 |
| 2013 | Mutual Agreement Procedure | Received | 3 |
| 2013 | Mutual Agreement Procedure | Completed | 0 |
| 2013 | Mutual Agreement Procedure | Withdrawn / Rejected | -2 |
| 2014 | Advance Pricing Arrangement | Balance brought forward | 40 |
| 2014 | Advance Pricing Arrangement | Received | 14 |
| 2014 | Advance Pricing Arrangement | Completed | -12 |
| 2014 | Advance Pricing Arrangement | Withdrawn / Rejected | -3 |
| 2014 | Mutual Agreement Procedure | Balance brought forward | 12 |
| 2014 | Mutual Agreement Procedure | Received | 3 |
| 2014 | Mutual Agreement Procedure | Completed | -2 |
| 2014 | Mutual Agreement Procedure | Withdrawn / Rejected | -2 |
| 2015 | Advance Pricing Arrangement | Balance brought forward | 39 |
| 2015 | Advance Pricing Arrangement | Received | 20 |
| 2015 | Advance Pricing Arrangement | Completed | -16 |
| 2015 | Advance Pricing Arrangement | Withdrawn / Rejected | -2 |
| 2015 | Mutual Agreement Procedure | Balance brought forward | 11 |
| 2015 | Mutual Agreement Procedure | Received | 2 |
| 2015 | Mutual Agreement Procedure | Completed | -1 |
| 2015 | Mutual Agreement Procedure | Withdrawn / Rejected | -1 |
| 2016 | Advance Pricing Arrangement | Balance brought forward | 41 |
Columns
| Column | Type | Categorical |
|---|---|---|
| Financial Year | Year (YYYY) | Yes |
| Case Type | Text | Yes |
| Status | Text | Yes |
| No Of Cases | Text | No |