Contoh Kasus Advance Pricing Agreement

APA is an activity aimed at preventing double taxes and tax disputes that often occur after a transaction. The APA is negotiated in advance through a Mutual Agreement Procedure (MAGP) during which business transactions between countries or related transactions are discussed. Remember that abs is not a global agreement, but only an alternative in the settlement of transfer pricing disputes (Qin Xu, 2015). Therefore, the need to implement the APA is highly dependent on the terms of the transactions carried out by taxable persons.* To smooth the plan, PMK No 7 of 2015 needs to be further developed through the advande pricing agreement. KONTAN.CO.ID – JAKARTA. Transactions within members of an international capital company include cross-border transactions. . . .

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