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Transfer Pricing Dispute Resolution and Mutual Agreement Procedures: An Indonesian Perspective

descriptionPublicationkeyboard_double_arrow_right Article 02 Jan 2017 English Publisher:IBFDJournal:International Transfer Pricing Journal, volume 24 (issn: 1385-3074, eissn: 2352-9172, Copyright policy )
Authors: Y. Mulyani;

doi: 10.59403/1arbzrt

Transfer Pricing Dispute Resolution and Mutual Agreement Procedures: An Indonesian Perspective

Abstract

This article examines the Mutual Agreement Procedures programme in Indonesia, including recent developments and changes in procedure, describing its advantages over other domestic dispute resolution options such as objection to the Directorate General of Taxes and appeal to the Tax Court.

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Powered by OpenAIRE graph
Found an issue? Give us feedback
selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
2
Average
Average
Average
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