000 01168nab a2200241 c 4500
999 _c143847
_d143847
003 ES-MaIEF
005 20210324101137.0
007 ta
008 210323t2020 ne |||||o|||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _968839
_aDaholi, T. Qivi Hady
245 0 _aNew development and analyses on Indonesia’s transfer pricing regulation
_helectrónico
_c T. Qivi Hady Daholi and Andreas Rossi Dewantara
260 _c2020
500 _aDisponible únicamente en formato electrónico.
500 _aResumen.
520 _aIn 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.
650 4 _948095
_aPRECIOS DE TRANSFERENCIA
650 4 _967933
_aACUERDOS PREVIOS SOBRE PRECIOS DE TRANSFERENCIA
650 4 _947477
_aINDONESIA
700 1 _968840
_aDewantara, Andreas Rossi
773 0 _9164634
_oAPTB/2020/4
_tAsia - Pacific Tax Bulletin
_w(IEF)98480
_x 1385-3082
_gv. 26, n. 4, 2020
942 _cRE