Comparative Analysis of Mutual Agreement Procedure (MAP) Regulations in Indonesia, Singapore, Japan, and Australia within the OECD BEPS Action 14 Framework. JIHAD [Internet]. 2026 Sep. 2 [cited 2026 Oct. 14];8(3):1010-5. Available from: https://ejournal.mandalanursa.org/index.php/JIHAD/article/view/11354