000			01656nab a2200253 c 4500
999			_c145718 _d145718
003			ES-MaIEF
005			20220324123001.0
007			ta
008			220324t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968741 _aAstuti, Melani Dewi
245		0	_aFundamental changes to Indonesia's tax system to attract investment _helectrónico _c Melani Dewi Astuti
260			_c2021
500			_aDisponible únicamente en formato electrónico a través de la Biblioteca del IEF.
500			_aResumen.
520			_aThe government of Indonesia made several major tax changes in 2020 aimed at attracting investments to boost jobs creation and ultimately the growth of the Indonesian economy. The corporate income tax rate was reduced, followed by changes in the tax system from worldwide to territorial taxation with exemptions for foreign income and an inward expatriate regime to attract highly skilled labour and to encourage the transfer of knowledge and technology. In addition to that, the withholding tax rate on interest on bond payments to non-residents was also lowered. This article highlights these changes and compares them to the practice in other countries. The article also includes a brief analysis of possible tax arbitrage and tax avoidance situations arising from the changes.
650		4	_aINVERSIONES EXTRANJERAS _945091
650		4	_aSOCIEDADES EXTRANJERAS _948469
650		4	_aIMPUESTOS _947460
650		4	_aINCENTIVOS FISCALES _947462
650		4	_aINDONESIA _947477
773	0		_9167031 _oAPTB/2021/2 _x 1385-3082 _tAsia - Pacific Tax Bulletin _w(IEF)98480 _gv. 27, n. 2, 2021, 7 p.
942			_cRE