HomeEmanuel DewoBobby SaveroReasons Why Mutual Agreement Procedure (MAP) is A Good Choice for Dispute Resolution

Reasons Why Mutual Agreement Procedure (MAP) is A Good Choice for Dispute Resolution

Insight
Reasons Why Mutual Agreement Procedure (MAP) is A Good Choice for Dispute Resolution
May 11, 2023
Share this

As businesses expand across borders, international taxation disputes are becoming more common. These disputes often involve complex issues that require specialized expertise in international taxation, especially tax treaties. One method of resolving such disputes, other than a rather traditional and prolonged mechanism like objection and appeal, is the Mutual Agreement Procedure (MAP). This insight discusses briefly what MAP is, its legal basis, developments in Indonesia, and why it is a good choice for dispute resolution.

MAP is an effective substitute for resolving international tax issues, particularly those involving transfer pricing. The regulatory structure and procedure, particularly in Indonesia, have been enhanced to better promote mutually agreeable resolution and an optimal avoidance of double taxation. Even while there is still room for improvement, it is abundantly obvious from the advantages that using alternative dispute resolution methods is oftentimes preferable.
Mutual agreement
Download the full Insight
Reasons Why Mutual Agreement Procedure (MAP) is A Good Choice for Dispute Resolution
More Insights
  • Reasons Why Mutual Agreement Procedure (MAP) is A Good Choice for Dispute Resolution - MAP is an effective substitute for resolving international tax issues, particularly those involving transfer pricing. The regulatory structure and procedure, particularly in Indonesia, have been enhanced to better promote mutually agreeable resolution and an optimal avoidance of double taxation. Even while there is still room for improvement, it is abundantly obvious from the advantages that using alternative dispute resolution methods…
Download the full pdf
  • Navigating the Impact of BEPS on Tax Treaties: Challenges and Solutions - At TaxPrime, we understand the complexities of navigating tax treaties' rules, regulations, and practices. Our panel of adept professionals can assist in comprehending the MLI modifications, grasping the consequences of alterations in tax treaties, and adhering to ensuing tax responsibilities. We offer customized solutions that facilitate our clients' adherence to tax protocols while maximizing their financial advantages. Contact us today…
Download the full pdf
Explore our articles
Activation and Implementation of e-PBK
Activation and Implementation of e-PBK
The DGT has officially implemented online overbooking (e-PBk) nationwide. e-PBK is an application for submitting the overbooking request electronically as an alternative to submitting an application letter for the overbooking (PBK) by paper.
Read Now ->
Understanding Hostage-Taking as the Implementation of Ultimum Remedium in Tax Collection
Understanding Hostage-Taking as the Implementation of Ultimum Remedium in Tax Collection
In legal terminology, there is a principle called Ultimum Remedium, which means that criminal law should be used as a last resort in enforcing the law. This principle is also adopted in Indonesian Tax Law.
Read Now ->
Understanding Taxation for Influencers
Understanding Taxation for Influencers
Through Social Network Analytics (SONETA) system, DGT can view and compare PPh and VAT data on social media. DGT also optimizes DGT Enterprise search to analyze taxpayers, such as family members, assets to company ownership.
Read Now ->
Let's connect

Log In

Forgot password?

Forgot password?

Enter your account data and we will send you a link to reset your password.

Your password reset link appears to be invalid or expired.

Log in

Privacy Policy

Add to Collection

No Collections

Here you'll find all collections you've created before.