Free Live Webinar: The Significance of Post-BEPS MAP for Indonesian Taxpayers

Overview:

The application of international tax law post-BEPS could still potentially lead to the increase of tax disputes. Even the number of tax disputes resulted from double taxation, mainly from the transfer pricing issue, is believed to be higher than before. In this regard, Mutual Agreement Procedure (MAP) comes as a solution to resolve tax disputes arising from the implementation of a tax treaty.

Indonesia as one of the members of the BEPS Inclusive Framework has already shown its commitment by adopting BEPS Action Plan 14 in order to make dispute resolution mechanisms more effective. But the main question is, whether a MAP is the best approach to resolve taxpayer’s disputes (mainly, transfer pricing disputes) in Indonesia.

Topics Covered:

1. Considerations for requesting a MAP
2. Implementation of MAP in accordance with MoF Regulation PMK 49/PMK.03/2019 and DGT Regulation PER 16/PJ/2020
3. MAP interaction with domestic proceedings
4. The impact of MAP on potential future disputes
5. Next steps of MAP application in Indonesia

Opening Speech:

Darussalam

Managing Partner DDTC

Moderator:

Lenida Ayumi

Tax Researcher, DDTC Fiscal Research