Untuk memenuhi standar minimum tertentu sehubungan dengan pelaksanaanAdvance Pricing Agreements(“ APA ”), sebagaimana diatur dalam Rencana Aksi Nomor 14 Proyek OECD/G20Base Erosion and Profit Shifting(BEPS) (“ Rencana Aksi BEPS ”), [1] Menteri Keuangan (“ Menteri ”) telah menerbitkan Peraturan No. 22/PMK.03/2020 tentang Tata Cara Pelaksanaan Kesepakatan Harga Transfer (Advance Pricing Agreement) (“ Permenkeu 22/2020 ”).
Prosedur Pengajuan Permohonan Kesepakatan Harga Transfer (Advance Pricing Agreement) Disederhanakan
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