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Collection: MAP and APA Cases, Annual

Dataset: Number of MAP and APA cases

Economy

Number of MAP and APA cases

IRAS (Inland Revenue Authority of Singapore)
  • 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 'Closed' refers to cases that have been concluded and cases that have either been withdrawn by taxpayers or rejected by Singapore / treaty partner.

Data from 2016 to 2025

Last updated 7 days ago (2 Sep 2026)

Chart: Number of MAP and APA Cases

Data explorer

NumberofMAPandAPAcases.csv (120 rows, 7.7 KB)

Calendar Year
Year (YYYY)
Case Type
Text
Status
Text
No Of Cases
Numeric
(Null)0.0%
201610.0%
201710.0%
201810.0%
201910.0%
(Null)0.0%
Advance Pricing Arrangement33.3%
Mutual Agreement Procedure - Other Cases33.3%
Mutual Agreement Procedure - Attribution/Allocation Cases33.3%
(Null)0.0%
Cases closed25.0%
Cases started25.0%
End inventory25.0%
Start inventory25.0%
(Null)0.0%
2016Mutual Agreement Procedure - Attribution/Allocation CasesStart inventory10
2016Mutual Agreement Procedure - Attribution/Allocation CasesCases started3
2016Mutual Agreement Procedure - Attribution/Allocation CasesCases closed3
2016Mutual Agreement Procedure - Attribution/Allocation CasesEnd inventory10
2016Mutual Agreement Procedure - Other CasesStart inventory8
2016Mutual Agreement Procedure - Other CasesCases started4
2016Mutual Agreement Procedure - Other CasesCases closed2
2016Mutual Agreement Procedure - Other CasesEnd inventory10
2016Advance Pricing ArrangementStart inventory43
2016Advance Pricing ArrangementCases started18
Google colab link
Analyse this dataset with Colab Notebook
  1. 1. Copy this dataset ID: d_f2e92ce7cd705a49faf332c214f42d54
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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.

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import requests
          
dataset_id = "d_f2e92ce7cd705a49faf332c214f42d54"
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. (2026). Number of MAP and APA cases (2026) [Dataset]. data.gov.sg. Retrieved September 9, 2026 from https://data.gov.sg/datasets/d_f2e92ce7cd705a49faf332c214f42d54/view

About this dataset

Contact

hoong_sook_ying@iras.gov.sgmelissa_lim@iras.gov.sg

Created on

02 Sep 2026

Licence

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

Agency

IRAS (Inland Revenue Authority of Singapore)