Transfer pricing on intra-group financing in the manufacturing industry in Indonesia an essay on tax court decisions (2014-2019) Maria R.U.D. Tambunan, Haula Rosdiana and Edi Slamet Irianto Electrónico
By: Tambunan, Maria R.U.D
.
Contributor(s): Rosdiana, Haula | Irianto, Edi Slamet.
Material type: 
ArticlePublisher: 2020Subject(s): EMPRESAS MANUFACTURERAS | PRECIOS DE TRANSFERENCIA | INDONESIA
In:
International Transfer Pricing Journal v. 27, n. 3, 2020 Summary: The manufacturing industry has become the leading sector in Indonesia but also the most common source of transfer pricing disputes. The excessive payment of interest expenses that has caused the MNEs to suffer from years of consecutive losses remains questionable, compounded by the illogical debt-to-equity ratio. The Indonesian government formally introduced a set debt-to-equity ratio in 2016 for the second time. Its first introduction in 1983 was revoked in 1984 in a bid to attract foreign investors. Currently, an entity has to meet the enforced Indonesian anti-abuse rule, arm's length principle and debt-to-equity ratio.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2020/3-2 (Browse shelf) | Available | ITPJ/2020/3-2 |
Browsing IEF Shelves Close shelf browser
Disponible únicamente en formato electrónico.
Resumen.
The manufacturing industry has become the leading sector in Indonesia but also the most common source of transfer pricing disputes. The excessive payment of interest expenses that has caused the MNEs to suffer from years of consecutive losses remains questionable, compounded by the illogical debt-to-equity ratio. The Indonesian government formally introduced a set debt-to-equity ratio in 2016 for the second time. Its first introduction in 1983 was revoked in 1984 in a bid to attract foreign investors. Currently, an entity has to meet the enforced Indonesian anti-abuse rule, arm's length principle and debt-to-equity ratio.
Click on an image to view it in the image viewer
There are no comments for this item.