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 Procedure Dispute Resolution
Download the full Insight
Reasons Why Mutual Agreement Procedure (MAP) is A Good Choice for Dispute Resolution
More Insights
Download the full pdf
  • 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
Explore our articles
Procedure for Filling in Information on Tax Invoices Based on PER 24 of 2012 in Construction Service Businesses
Tax Invoice for the Construction Business
As a result of being subject to Final Income Tax on their revenue, the construction service business is one of the business activities that receive different tax treatment from other general industries. When this occurs, the tax reported on their Annual Corporate Income Tax Return is typically zero if they are only engaged in a
Read Now ->
Requests for Non-Effective Status as Individual Taxpayer
Requests for Non-Effective Status as Individual Taxpayer
Requests for Non-Effective Status as Individual Taxpayer – Indonesia collects taxes using a self-assessment system. This system necessitates tax calculation, payment, and reporting by taxpayers themselves. To ensure that not every taxpayer must pay taxes, the government offers exemptions. Taxpayers whose income is below the non-taxable income are eligible for this exemption. Every taxpayer who
Read Now ->
Recognizing-Cryptocurrency-as-Assets-and-Income-on-Annual-Income-Tax-Return-for-Individual-Taxpayers
Cryptocurrency as Assets and Income: Understanding Your Tax Responsibilities
The development of technology is rapidly changing the business landscape, including the emergence of cryptocurrency, or digital currency. Unlike the conventional form of currency, cryptocurrency has no physical form and there are now many types of it in the market, which are widely traded as investment instruments. Annual Income Tax Return for Individual Taxpayers (“IITR”)
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.