Analisis terhadap interpretasi pemerintah Indonesia atas dapat ditolaknya Permohonan Mutual Agreement Procedure Negara Mitra Perjanjian Penghindaran Pajak Berganda yang tidak memiliki ketentuan Corresponding Adjustment atas Sengketa Transfer Pricing = Analysis the interpretation of government of Indonesia on clause of can be rejected the application of Mutual Agreement Procedure from tac treaty countries which does not regulate in provision about the corresponding adjustment on cross border transfer pricing dispute. / Muhammad Haritsyah - Muhammad Haritsyah, author (2012)