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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 [PDF]
International Journal of Scientific and Research Publications, 2021 Desiana ., Wardiyana .
exaly +2 more sources
Analysis of the Application of Mutual Agreement Procedure (MAP) and Advance Pricing Agreement (APA) in Indonesia [PDF]
International Journal of Scientific and Research Publications, 2020 exaly +2 more sources
A Legal Analysis of the Structure of Dispute Resolution Mechanisms of International Tax Agreements [PDF]
Faṣlnāmah-i Pizhūhish-i Huqūq-i ̒Umūmī, 2022 As international trade is expanding, international trade and tax disputes are increasing. Under international tax agreements, there are two mechanisms for the resolution of potential disputes between contracting States.
Alireza Salehifar
doaj +1 more source
Nurani, 2022 Dispute resolution has been regulated in a free trade agreement (FTA) so the dispute resolution procedure should follow the dispute resolution procedure established by the FTA (das sollen).
Ardiansyah Ardiansyah
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Arbitration in international tax law: Legal obstacles to agreeing [PDF]
Anali Pravnog Fakulteta u Beogradu, 2018 Article 25 (5) of the OECD Model Convention contains a provision that defines the failure of the mutual agreement procedure to solve a dispute whether a person has been taxed in a manner that is not in accordance with the provisions of the Convention ...
Popović Dejan, Ilić-Popov Gordana
doaj +1 more source
Educoretax, 2022 Penelitian ini bertujuan untuk mengetahui apa sebenarnya permasalahan mendasar yang dihadapi dalam penyelesaian sengketa koreksi Transfer Pricing (TP) melalui MAP di Indonesia. Penelitian ini dilakukan dengan metode kualitatif dalam rangka mengamati fenomena yang terjadi pada praktik penyelesaian MAP. Data yang digunakan yaitu, data primer berupa hasil
Muhammad Ilham, Budiasih Widiastuti
openaire +2 more sources
Riset, 2022 This research aimed to determine the concept of related parties between countries as the entry point for resolving the dispute over Transfer Pricing (TP) through Mutual Agreement Procedure (MAP). This research was conducted with qualitative methods to observe the phenomena in the practices of related parties and their relation to the submission of MAP.
Amrie Firmansyah +2 more
openaire +1 more source
A Note on Resolution of Tax Disputes Arising from DTTs and Implications for Developing Countries
Mizan Law Review, 2019 Countries sign bilateral double tax treaties (DTTs) to avoid or mitigate double taxation in cross border economic activity. It is hardly possible to ignore the effect of double taxation in the era of globalization.
Aschalew Ashagre Byness
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Соціально-економічні відносини в цифровому суспільствіThis article presents a comparative analysis of transfer pricing as a regulatory mechanism for enterprises engaged in foreign economic activity across countries with diverse tax systems, including the United States, the United Kingdom, Germany, China ...
Oleksandr Kuznyetsov
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Multi-factor authentication and key agreement scheme based on PUF and Chebyshev chaotic map for wireless sensor networks. [PDF]
Sci RepWang L, Han C.
europepmc +1 more source