Time Taken to Complete
Description
Inland Revenue Authority of Singapore CSV from financial years 2013 through 2024 on time taken to complete transfer pricing Mutual Agreement Procedure (MAP) and Advance Pricing Arrangement (APA) cases marked Completed, with case type and number of cases. Tax practitioners and policy analysts benchmark Singapore’s MAP/APA case-handling duration.
Official description
* Figures refers to the time taken to complete the cases with the 'Completed' status in the resource: Number of Transfer Pricing MAP and APA Cases.
- Last updated
- Coverage
- 2013-01-01 – 2024-01-01
- Rows
- 72
- Columns
- 4
Data
| Financial Year | Case Type | Time Taken | No Of Cases |
|---|---|---|---|
| 2013 | Advance Pricing Arrangement | < 1 year | 4 |
| 2013 | Advance Pricing Arrangement | 1 - 2 years | 7 |
| 2013 | Advance Pricing Arrangement | > 2 years | 2 |
| 2013 | Mutual Agreement Procedure | < 1 year | 0 |
| 2013 | Mutual Agreement Procedure | 1 - 2 years | 0 |
| 2013 | Mutual Agreement Procedure | > 2 years | 0 |
| 2014 | Advance Pricing Arrangement | < 1 year | 4 |
| 2014 | Advance Pricing Arrangement | 1 - 2 years | 5 |
| 2014 | Advance Pricing Arrangement | > 2 years | 3 |
| 2014 | Mutual Agreement Procedure | < 1 year | 0 |
| 2014 | Mutual Agreement Procedure | 1 - 2 years | 0 |
| 2014 | Mutual Agreement Procedure | > 2 years | 2 |
| 2015 | Advance Pricing Arrangement | < 1 year | 3 |
| 2015 | Advance Pricing Arrangement | 1 - 2 years | 2 |
| 2015 | Advance Pricing Arrangement | > 2 years | 11 |
| 2015 | Mutual Agreement Procedure | < 1 year | 1 |
| 2015 | Mutual Agreement Procedure | 1 - 2 years | 0 |
| 2015 | Mutual Agreement Procedure | > 2 years | 0 |
| 2016 | Advance Pricing Arrangement | < 1 year | 3 |
| 2016 | Advance Pricing Arrangement | 1 - 2 years | 5 |
| 2016 | Advance Pricing Arrangement | > 2 years | 2 |
| 2016 | Mutual Agreement Procedure | < 1 year | 0 |
| 2016 | Mutual Agreement Procedure | 1 - 2 years | 0 |
| 2016 | Mutual Agreement Procedure | > 2 years | 2 |
| 2017 | Advance Pricing Arrangement | < 1 year | 2 |
Columns
| Column | Type | Categorical |
|---|---|---|
| Financial Year | Year (YYYY) | Yes |
| Case Type | Text | Yes |
| Time Taken | Text | Yes |
| No Of Cases | Text | Yes |