Mutual Agreement Procedure

Referensi:

1. Darussalam, D.S., & Kristiaji, B. (2013). Transfer pricing -- Ide, strategi, dan panduan praktis dalam perspektif pajak internasional. Danny Darussalam Tax Center.
2. Ilham, M., & Widiastuti, B. (2022). Hambatan penyelesaian sengketa transfer pricing melalui mutual agreement procedure (MAP) di Indonesia. Educoretax, 2(1).
3. Nindita, A., Yunintyas, L. F., Rahmaningtyas, R., & Mellynia, S. S. (2023). Implementasi PMK 22/PMK.03/2020 Guna Menindaklanjuti Perubahan Mutual Agreement Procedure dalam Pelaksanaan Transfer Pricing di Indonesia. 22