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Transfer pricing dispute resolution and mutual agreement procedures an Indonesian perspective Yeni Mulyani Electrónico

By: Mulyani, Yeni.
Material type: ArticleArticlePublisher: 2017Subject(s): PRECIOS DE TRANSFERENCIA | RECLAMACIONES Y RECURSOS | JURISPRUDENCIA | INDONESIA In: International Transfer Pricing Journal v. 24, n. 1, January - February 2016Summary: 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.
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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.

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