Mulyani, Yeni

Transfer pricing dispute resolution and mutual agreement procedures an Indonesian perspective Electrónico / Yeni Mulyani .-- , 2017


Disponible únicamente en línea a través de la Biblioteca del IEF. Resumen.

This article examines the Mutual Agreement Procedures programme inIndonesia, 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.


PRECIOS DE TRANSFERENCIA
RECLAMACIONES Y RECURSOS
JURISPRUDENCIA
INDONESIA

International Transfer Pricing Journalv. 24, n. 1, January - February 2016

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