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Economy

Number of Transfer Pricing MAP and APA Cases

Updated 3 months ago

IRAS (Inland Revenue Authority of Singapore)
  • The balance number of cases for each Financial Year is the sum of Balance brought forward, Received, Completed and Withdrawn / Rejected cases.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  • Withdrawn / Rejected refers to cases that have either been withdrawn by taxpayers, or rejected by Singapore / treaty partner.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.

Chart: Balance Number of Transfer Pricing Cases

Data explorer

NumberofTransferPricingMAPandAPACases.csv (88 rows, 4.6 KB)

Financial Year
Text
Type of Transfer Pricing Case
Text
Case Status
Text
No. of Cases
Text
(Null)0.0%
20139.1%
20149.1%
20159.1%
20169.1%
(Null)0.0%
Mutual Agreement Procedure50.0%
Advance Pricing Arrangement50.0%
(Null)0.0%
Received25.0%
Completed25.0%
Withdrawn / Rejected25.0%
Balance brought forward25.0%
(Null)0.0%
2013Advance Pricing ArrangementBalance brought forward29
2013Advance Pricing ArrangementReceived26
2013Advance Pricing ArrangementCompleted-13
2013Advance Pricing ArrangementWithdrawn / Rejected-2
2013Mutual Agreement ProcedureBalance brought forward11
2013Mutual Agreement ProcedureReceived3
2013Mutual Agreement ProcedureCompleted0
2013Mutual Agreement ProcedureWithdrawn / Rejected-2
2014Advance Pricing ArrangementBalance brought forward40
2014Advance Pricing ArrangementReceived14

Column legend

Title
Column name
Data type
Unit of measure
Description
Financial Yearfinancial_yearText-Financial year starts on 1 April and ends on 31 March
Type of Transfer Pricing Casecase_typeText--
Case StatusstatusText--
No. of Casesno_of_casesText--
Google colab link
Analyse this dataset with Colab Notebook
  1. 1. Copy this dataset ID: d_f16f93f9c1a7f2ce8f466724fc2a6579
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Sample OpenAPI query

This code can be used to test a sample API query. It retrieves the data catalogue of this dataset. For a complete guide on query parameters and syntax, please refer to the API documentation. Try it out on your browser to see the response schema.

import requests
          
dataset_id = "d_f16f93f9c1a7f2ce8f466724fc2a6579"
url = "https://data.gov.sg/api/action/datastore_search?resource_id="  + dataset_id 
        
response = requests.get(url)
print(response.json())

Citation

This dataset can be reused and cited in research publications.

Inland Revenue Authority of Singapore. (2016). Number of Transfer Pricing MAP and APA Cases (2024) [Dataset]. data.gov.sg. Retrieved November 22, 2024 from https://data.gov.sg/datasets/d_f16f93f9c1a7f2ce8f466724fc2a6579/view

About this dataset

Contact

hoong_sook_ying@iras.gov.sgtan_pei_ting@iras.gov.sg

Created on

30 Jun 2016

Licence

Free forever for personal or commercial use, under the Open Data Licence.

Agency

IRAS (Inland Revenue Authority of Singapore)

Dataset usage

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