{"id":"01a1ce74-30ed-77d7-bdb0-6315c1e4ab78","name":"Apple's Singapore tax position: payment, incentives and profit routing","situation_type":"other","status":"active","start_date":null,"end_date":null,"confidence":0.72,"member_count":3,"summary":"Three linked items describe Apple's tax relationship with Singapore: a reported US$3.3 billion income tax payment for FY2026, a claim that Singapore's tax rates and incentives cut Apple's tax expense by US$5.5 billion, and a report that Apple routes profit through a Singapore subsidiary, saving $2.7bn in taxes. Together they frame a single tax-structuring situation involving Apple and Singapore, though the figures differ in basis and are not reconciled in the member texts.","place":"Singapore","places":[{"name":"Singapore","count":2},{"name":"Сингапур","count":1}],"intensity":null,"unknowns":[],"known_at":"2026-11-12T06:31:23.607141Z","actors":[{"id":"01a1bfc5-49f1-7ece-ae22-c3e764bcf9a5","name":"Apple","role":"affected"},{"id":"01a1bfc5-49f1-7ece-ae22-c3e764bcf9a5","name":"Apple","role":"participant"},{"id":"01a1c226-b6d6-75e8-8594-b1356ef6b5e0","name":"Сингапура","role":"target"}],"members":[{"kind":"event","id":"01a1ccf4-979d-777b-8fbe-10f402c2bb2a","title":"Apple pays US$3.3 billion in Singapore income tax for FY2026","type_code":"payment","status":"completed","date":null,"role":"part_of"},{"kind":"event","id":"01a1ce59-097d-7bb9-b3e8-3a6aa618b82f","title":"Apple routes profit through Singapore subsidiary, saving $2.7bn in taxes","type_code":"financial_report","status":"completed","date":null,"role":"part_of"},{"kind":"event","id":"01a1ccf4-97cb-7023-af02-154c424b16cf","title":"Singapore’s tax rates and incentives reduce Apple’s tax expense by US$5.5 billion","type_code":"policy_effect","status":"completed","date":null,"role":"part_of"}],"evidence":null}