International Journal of Scientific and Research Publications

IJSRP, Volume 11, Issue 7, July 2021 Edition [ISSN 2250-3153]


Tax Dispute Settlement Analysis On The Implementation Of Transfer Pricing in Transactions Between Affiliated Companies Using Advance Pricing Agreement (APA) Or Mutual Agreement Procedure (MAP) In Indonesia
      Desiana, Wardiyana
Abstract: The purpose of this study is to analyze the implementation of Advance Pricing Agreement (APA) Approach and Mutual Agreement Procedure (MAP) Approach to settle the tax dispute. This research is a library research. This study concludes that the APA or MAP do help the taxpayer to avoid or settle the tax dispute over transfer pricing.

Reference this Research Paper (copy & paste below code):

Desiana, Wardiyana (2021); Tax Dispute Settlement Analysis On The Implementation Of Transfer Pricing in Transactions Between Affiliated Companies Using Advance Pricing Agreement (APA) Or Mutual Agreement Procedure (MAP) In Indonesia; International Journal of Scientific and Research Publications (IJSRP) 11(7) (ISSN: 2250-3153), DOI: http://dx.doi.org/10.29322/IJSRP.11.07.2021.p11565
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