Mutual Agreement Procedure Support for Tax Residents Facing Competing Residency Claims from Double Taxation Agreement Partner Jurisdictions

Mr Victor Lye asked the Prime Minister and Minister for Finance for Singapore tax residents facing competing residency claims from Double Taxation Agreement partner jurisdictions (a) what assistance does IRAS provide where a Certificate of Residence is insufficient; (b) whether such disputes are taken up under the Mutual Agreement Procedure (MAP); and (c) how many such MAP requests were received and accepted annually over the last 10 years.

Mr Jeffrey Siow: Taxpayers who face competing claims of tax residence under Avoidance of Double Taxation Agreements (DTAs) may request assistance from the Inland Revenue Authority of Singapore (IRAS) under the Mutual Agreement Procedure (MAP) provided for in the relevant DTA. This process allows IRAS to engage the competent authority of the other jurisdiction to resolve the issue.

The IRAS does not track the number of MAP cases pertaining specifically to competing tax residence claims.