#Mutual Agreement Procedure (MAP)

APA Provides Up to 15 Years of Tax Certainty for Investors

The DGT states APA can provide up to 15 years of tax certainty, supporting investment and reducing transfer pricing disputes.

Jul 17, 2026

Simultaneous Tax Examination: An Alternative to Prevent Double Taxation in Transfer Pricing Disputes

In cross-border transfer pricing disputes, Simultaneous Tax Examination (STE) serves as an important alternative to prevent double taxation. Learn how STE, as outlined in PER-10/PJ/2025, offers a more collaborative solution compared to the traditionally less effective Mutual Agreement Procedure (MAP).

Jun 27, 2025

The Mutual Agreement Decision Serves as the Basis for Annual Tax Return's Correction

Dec 16, 2022

Number of Double Taxation Dispute Resolutions Through MAP in 2021 Increased by 13%

The Organization for Economic Co-operation and Development (OECD) recorded that the number of cross-jurisdictional double taxation dispute settlements through the Mutual Agreement Procedure (MAP), rose 13% in 2021 compared to 2020

Nov 23, 2022

Understanding the Arm's Length Principles and the Consequences in Transfer Pricing

The Arm's Length Principle serves as guidelines for implementing the Advance Pricing Agreement (APA) and Mutual Agreement Procedure (MAP), which are closely related to the mitigation and handling of cross-jurisdictional tax disputes. 

Oct 20, 2020

The Mutual Agreement Procedure Breaks the Deadlock of Double Taxation Disputes

Domestic taxpayers can apply for MAP to the Directorate General of Taxes (DGT) or the tax authorities of the DTA partner countries if they feel getting improper tax treatment from each authority or even both. 

Oct 13, 2020

Indonesia Frees the Cost of International Tax Dispute Negotiation

The other solvable approaches that may be used by the taxpayers having international tax disputes, either those related to transfer pricing or the implementation of the Tax Treaty. They are Mutual Agreement Procedure (MAP) and Advance Pricing Agreement (APA), dispute resolution approaches initiated by Organization for Economic Co-operation and Development (OECD)

Jan 2, 2020