000			01792nab a2200229 c 4500
999			_c144383 _d144383
003			ES-MaIEF
005			20210625125506.0
007			ta
008			210625t2021 ne ||||o |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968840 _aDewantara, Andreas Rossi
245		0	_aNew regulations in Indonesia’s dispute settlement and prevention regime _helectrónico _c Andreas Rossi Dewantara and Nala Kurniawan
260			_c2021
520			_aTo accommodate the organizational changes in the Indonesian Directorate General of Taxes, the need to improve legal certainty and simplify procedures, and to align with the minimum standard of BEPS Action 14, Indonesia enacted new regulations on MAP and APA, namely Minister of Finance Regulation No. 49/PMK.03/2019 and Minister of Finance Regulation No. 22/PMK.03/2020, respectively. The promulgation of both regulations was followed by the issuance of Director General of Taxes Regulation No. 16/PJ/2020 and Director General of Taxes Regulation No. 17/PJ/2020, as the technical guidance for both ministerial regulations. This article sets out the general principles of this guidance, their new features compared to the old guidance, as well as the assessment of their alignment with the BEPS Action 14 minimum standard. It also elaborates on some remaining challenges in Indonesia’s MAP and APA regime after the promulgation of these regulations
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		7	_966265 _aRESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
650		4	_967933 _aACUERDOS PREVIOS SOBRE PRECIOS DE TRANSFERENCIA
650		4	_947477 _aINDONESIA
700	1		_969118 _aKurniawan, Nala
773	0		_9165328 _oAPTB/2021/1 _tAsia - Pacific Tax Bulletin _w(IEF)98480 _x 1385-3082 _gv. 27, n. 1, 2021, 9 p.
942			_cRE