T The directorate general of taxes\\\' authority to prevent double taxation is regulated in law number 7 of 2021 concerning the harmonization of tax regulations, specifically article 27 c, which authorizes the directorate general of taxes to implement the mutual agreement procedure (mup) as an instrument for resolving international tax disputes within the tax treaty (p3b) framework. as a technical institution under the ministry of finance, the dgt not only performs administrative functions but also plays a strategic role in developing and implementing a tax system that complies with the principles of international fiscal justice. the author conducted a study to understand the causes of double taxation by formulating two main questions: first, what are the duties and authorities of the dgt in implementing the double tax avoidance agreement (p3b) and whether they comply with law number 7 of 2021; second, the obstacles faced by the dgt in implementing the p3b. this research is normative juridical with secondary and primary data, and descriptive with deductive conclusions. the results show that the inconsistency in the interpretation of p3b clauses, such as permanent establishment, royalties, and dividend taxation, between indonesia and partner countries, is an obstacle to dispute resolution through the map. the directorate general of taxes (dgt) faces challenges in detecting treaty shopping practices due to weak cross-border audits and a lack of international cooperation. furthermore, low tax literacy and limited digital infrastructure hamper the exchange of information and tax transparency.