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New development and analyses on Indonesia’s transfer pricing regulation electrónico T. Qivi Hady Daholi and Andreas Rossi Dewantara

By: Daholi, T. Qivi Hady.
Contributor(s): Dewantara, Andreas Rossi.
Material type: ArticleArticlePublisher: 2020Subject(s): PRECIOS DE TRANSFERENCIA | ACUERDOS PREVIOS SOBRE PRECIOS DE TRANSFERENCIA | INDONESIA In: Asia - Pacific Tax Bulletin v. 26, n. 4, 2020Summary: In the beginning of 2020, Indonesia released the amendment for advance pricing agreement regulation which included transfer pricing provisions. In this article, the authors briefly review the transfer pricing aspect of the new regulation, analyse its key features, and highlight tax court decisions.
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Recursos electrónicos IEF
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APTB/2020/4-3 (Browse shelf) Available APTB/2020/4-3

Disponible únicamente en formato electrónico.

Resumen.

In the beginning of 2020, Indonesia released the amendment for advance pricing agreement regulation which included transfer pricing provisions. In this article, the authors briefly review the transfer pricing aspect of the new regulation, analyse its key features, and highlight tax court decisions.

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