Comparative Analysis of Mutual Agreement Procedure (MAP) Regulations in Indonesia, Singapore, Japan, and Australia within the OECD BEPS Action 14 Framework. JIHAD : Jurnal Ilmu Hukum dan Administrasi, [S. l.], v. 8, n. 3, p. 1010–1015, 2026. DOI: 10.58258/xad1sc39. Disponível em: https://ejournal.mandalanursa.org/index.php/JIHAD/article/view/11354. Acesso em: 14 oct. 2026.