Tambunan, Maria R.U.D.
Transfer pricing and profit shifting practices in a free trade zone a case in Batam, Indonesia, based on a Tax Court decision / Maria R.U.D. Tambunan & Womsiter Sinaga .-- , 2020
Resumen.
This study discusses how the offered tax incentives through the establishment of the Batam Free Trade Zone have been overexploited by Multinational Enterprise (MNE) manufacturers to minimize their tax obligation. The close geographic location to Singapore, the hub of the world's logistic shipping lane, provides easier access to these practices. The most common profit shifting schemes found in the region are transfer pricing and rerouting transactions. Concerning the transfer pricing practices based on the tax court decisions, it was determined that business entities have reported unreasonable business turnover with years of consecutive losses despite an increasing number of assets.
PRECIOS DE TRANSFERENCIA
ELUSION FISCAL
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
INDONESIA
Sinaga, Womsiter
Intertax 0165-2826v. 48, issue 11, November 2020, p. 1030-1044
Transfer pricing and profit shifting practices in a free trade zone a case in Batam, Indonesia, based on a Tax Court decision / Maria R.U.D. Tambunan & Womsiter Sinaga .-- , 2020
Resumen.
This study discusses how the offered tax incentives through the establishment of the Batam Free Trade Zone have been overexploited by Multinational Enterprise (MNE) manufacturers to minimize their tax obligation. The close geographic location to Singapore, the hub of the world's logistic shipping lane, provides easier access to these practices. The most common profit shifting schemes found in the region are transfer pricing and rerouting transactions. Concerning the transfer pricing practices based on the tax court decisions, it was determined that business entities have reported unreasonable business turnover with years of consecutive losses despite an increasing number of assets.
PRECIOS DE TRANSFERENCIA
ELUSION FISCAL
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
INDONESIA
Sinaga, Womsiter
Intertax 0165-2826v. 48, issue 11, November 2020, p. 1030-1044