新加坡税务局（IRAS）按年公布转让定价相互协商程序（MAP）与预约定价安排（APA）案件统计。两个 CSV 分别记录 FY2013 至 FY2022 案件数量与办结用时，数字截至各财政年度 3 月 31 日。税务从业者与跨国合规团队可据此衡量新加坡条约争议解决工作量。开放数据与 IRAS 跨境定价透明度指引相互补充。
2013 至 2022 财政年度转让定价相互协商程序（MAP）与预约定价安排（APA）案件数量及办结用时。 * 所有数字截至各财政年度 3 月 31 日。
* 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 'Closed' refers to cases that have been concluded and cases that have either been withdrawn by taxpayers or rejected by Singapore / treaty partner.