Indonesia: Mutual agreement procedures (MAP) guidance | KPMG | BE

Indonesia: Mutual agreement procedures (MAP) guidance

Indonesia: Mutual agreement procedures (MAP) guidance

Indonesia’s Ministry of Finance issued updated guidelines on mutual agreement procedures (MAP)—guidance that includes detailed requirements concerning the application of MAP.

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In general, the MAP guidelines reflect common practice. However, there are certain items specific to transfer pricing in Indonesia such as:

  • New time limit restrictions
  • Tax audit scope rules
  • MAP requests by foreign tax authorities
  • Tax settlements

 

Read a February 2015 report [PDF 345 KB] prepared by the KPMG member firm in Indonesia.

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