Indonesia - Transfer Pricing Dispute Resolution and Mutual Agreement Procedures: An Indonesian Perspective
- Y. Mulyani
- International Transfer Pricing Journal, 2017 (Volume 24), No 1
- 2 January 2017
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.