Income Tax – Mutual Agreement Procedure

On 12 January 2017, IRAS has updated the content on Mutual Agreement Procedure (MAP) on its website and provided the following information:

  1.  What is MAP?
  2. Who can apply for MAP?
  3. When to apply for MAP?
  4. How to apply for MAP?

In summary, MAP is a dispute resolution mechanism provided under the MAP Article in our Double Taxation Agreements (DTA), in which to allow IRAS and the competent authority (CA)  of another contracting state to resolve disputes regarding the DTA application.

If you are a Singapore tax resident who suffers double taxation due to the transfer pricing adjustments effected by IRAS or a foreign CA, it is possible to request IRAS to resolve the dispute through a MAP. MAP is also available to a Singapore branch of a foreign company provided the MAP application is made in the jurisdiction in which the foreign company resides and it has concluded a DTA with Singapore.

If you have any questions regarding the above, please contact




Leave a Reply

Please log in using one of these methods to post your comment: Logo

You are commenting using your account. Log Out /  Change )

Google photo

You are commenting using your Google account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s

This site uses Akismet to reduce spam. Learn how your comment data is processed.