Review of implementation of the inclusive framework on base erosion and profit shifting in Indonesia Haula Rosdina, Maria R.U.D. Tambunan & Edi Slamet Irianto
By: Rosdina, Haula
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Contributor(s): Tambunan, Maria R.U.D | Iranto, Edi Slamet.
Material type: 
ArticlePublisher: 2019Subject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | PROGRAMAS | APLICACION | INDONESIA | ELUSION FISCAL
In:
Intertax v. 47, Issue 6/7, June / July 2019, p. 635-651Summary: This article analyses the implementation of the (BEPS) Minimum Standards in Indonesia and how the government has taken action to counteract tax base erosion. The author considers qualitative research and data collected through a literature study and in-depth interviews. Indonesia is in the process of implementing the BEPS Minimum Standards, as addressing transfer pricing issues and preventing tax treaty abuse are currently particular areas of focus for the government.
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|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2019/6/7-8 (Browse shelf) | Available | OP 2141/2019/6/7-8 |
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Resumen.
This article analyses the implementation of the (BEPS) Minimum Standards in Indonesia and how the government has taken action to counteract tax base erosion. The author considers qualitative research and data collected through a literature study and in-depth interviews. Indonesia is in the process of implementing the BEPS Minimum Standards, as addressing transfer pricing issues and preventing tax treaty abuse are currently particular areas of focus for the government.
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