| 000 | 01472nab a2200289 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190816110636.0 | ||
| 007 | ta | ||
| 008 | 190718s2019 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_967381 _aRosdina, Haula |
|
| 245 | 0 |
_aReview of implementation of the inclusive framework on base erosion and profit shifting in Indonesia _c Haula Rosdina, Maria R.U.D. Tambunan & Edi Slamet Irianto |
|
| 260 | _c2019 | ||
| 500 | _aResumen. | ||
| 520 | _aThis 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. | ||
| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
|
| 650 | 4 |
_954712 _aPREVENCIÓN |
|
| 650 | 4 |
_aPROGRAMAS _948158 |
|
| 650 | 4 |
_927355 _aAPLICACION |
|
| 650 | 4 |
_947477 _aINDONESIA |
|
| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 700 | 1 |
_967382 _aTambunan, Maria R.U.D. |
|
| 700 | 1 |
_967383 _aIranto, Edi Slamet |
|
| 773 | 0 |
_9160689 _oOP 2141/2019/6/7 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, Issue 6/7, June / July 2019, p. 635-651 |
|
| 942 | _cART | ||
| 999 |
_c140935 _d140935 |
||