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Economy

Number of Transfer Pricing MAP and APA Cases

Updated 7 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The balance number of cases for each Financial Year is the sum of Balance brought forward, Received, Completed and Withdrawn / Rejected cases.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Withdrawn / Rejected refers to cases that have either been withdrawn by taxpayers, or rejected by Singapore / treaty partner.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.

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(Null)0.0% Mutual Agreement Procedure50.0% Advance Pricing Arrangement50.0%	(Null)0.0% Received25.0% Completed25.0% Withdrawn / Rejected25.0% Balance brought forward25.0%	(Null)0.0%
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2013	Advance Pricing Arrangement	Withdrawn / Rejected	-2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2013	Mutual Agreement Procedure	Withdrawn / Rejected	-2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

Column legend

Title	Column name	Data type	Unit of measure	Description
Financial Year	financial_year	Text	-	Financial year starts on 1 April and ends on 31 March
Type of Transfer Pricing Case	case_type	Text	-	-
Case Status	status	Text	-	-
No. of Cases	no_of_cases	Text	-	-

Analyse this dataset with Colab Notebook

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 April 4, 2025 from https://data.gov.sg/datasets/d_f16f93f9c1a7f2ce8f466724fc2a6579/view

About this dataset

Contact

hoong_sook_ying@iras.gov.sg tan_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)

Number of Transfer Pricing MAP and APA Cases

Data explorer

NumberofTransferPricingMAPandAPACases.csv (88 rows, 4.6 KB)

Column legend

Analyse this dataset with Colab Notebook

Sample OpenAPI query

Citation

About this dataset

Contact

Created on

Licence

Agency

Data explorer

NumberofTransferPricingMAPandAPACases.csv (88 rows, 4.6 KB)

Column legend

Analyse this dataset with Colab Notebook

Chart: Balance Number of Transfer Pricing Cases