转让定价相互协商程序（MAP）与预约定价安排（APA）案件数量
简介
本数据集由新加坡国内税务局发布，以CSV统计2013年至2024财政年度转让定价相互协商程序（MAP）与预约定价安排（APA）的案件数量，状态分为承前结余、收到、完成及撤回或拒绝。可用于了解新加坡跨境税务争议解决与预约定价的案件量及处理进度。
官方简介
* 各财政年度的案件结余数为承前结余、收到、完成及撤回／拒绝案件的合计。 * “收到”指新加坡已接收并受理的案件。 * “撤回／拒绝”指由纳税人撤回，或由新加坡或协定伙伴国拒绝的案件。 * 就相互协商程序（MAP）案件而言，2022/23财政年度的期初结余与2021/22财政年度的期末结余不同，因有3宗MAP案件被重新归类为协定MAP案件。
- 最近更新
- 覆盖范围
- 2013-01-01 – 2024-01-01
- 行数
- 96
- 列数
- 4
数据
| 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| 2013 | Advance Pricing Arrangement | Withdrawn / Rejected | -2 |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| 2013 | Mutual Agreement Procedure | Withdrawn / Rejected | -2 |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| 2014 | Advance Pricing Arrangement | Withdrawn / Rejected | -3 |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| 2014 | Mutual Agreement Procedure | Withdrawn / Rejected | -2 |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| 2015 | Advance Pricing Arrangement | Withdrawn / Rejected | -2 |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| 2015 | Mutual Agreement Procedure | Withdrawn / Rejected | -1 |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 |
字段
| 字段 | 类型 | 分类字段 |
|---|---|---|
| Financial Year | Year (YYYY) | 是 |
| Case Type | Text | 是 |
| Status | Text | 是 |
| No Of Cases | Text | 否 |