000			01580nab a2200241 c 4500
999			_c143488 _d143488
003			ES-MaIEF
005			20210202122032.0
007			ta
008			210202t2020 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_967382 _aTambunan, Maria R.U.D.
245		0	_aTransfer pricing and profit shifting practices in a free trade zone _ba case in Batam, Indonesia, based on a Tax Court decision _c Maria R.U.D. Tambunan & Womsiter Sinaga
260			_c2020
500			_aResumen.
520			_aThis 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.
650		4	_aPRECIOS DE TRANSFERENCIA _948095
650		4	_aELUSION FISCAL _943410
650		4	_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148
650		4	_aINDONESIA _947477
700	1		_968700 _aSinaga, Womsiter
773	0		_9164078 _oOP 2141/2020/11 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 48, issue 11, November 2020, p. 1030-1044
942			_cART