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Prosedur Persetujuan Bersama atau Mutual Agreement Procedure (MAP) sesuai PMK 172/2023

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Dalam PMK172/2023, dijelaskan bahwa pencegahan dan penyelesaian sengketa pajak akibat penerapan P3B dapat dilakukan melalui mekanisme Prosedur Persetujuan Bersama/Mutual Agreement Procedure/MAP. Lalu, apa itu MAP? Apakah MAP dan APA punya keterkaitan? Bagaimana Tata Cara Permohonan dan Penyelesaian MAP di Indonesia? 

 

Setelah mengikuti kelas ini, diharapkan saudara dapat mampu memahami mekanisme Mutual Agreement Procedure (MAP) sesuai dengan ketentuan dalam PMK 172/2023.

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