Certain taxpayers who conduct transactions with related parties (“transfer pricing”) are required to apply the arm’s length principle in transfer pricing, prepare and maintain transfer pricing documents (“TP Documentation”). In this article, KAP Agus Ubaidillah dan Rekan (TGS AU Partners) will discuss the method of determining transfer pricing in the context of applying the principles of business normality and fairness (arm’s length principle on the transaction).
Certain taxpayers who conduct transactions with related parties (“transfer pricing”) are required to apply the arm length principles in their business practice, prepare and maintain transfer pricing documents (“TP
Shifting the profit to countries that provide lower taxes or even tax exemptions, have resulted in losses in tax revenues. It has become one of the Indonesian government's concerns in tax matters. Related Party Transactions on Tax
After discussing the articles on income tax on dividends which are tax-exempt through the Job Creation Law (Law Number 11 of 2020), with the issuance of the Minister of Finance Regulation Number 18 of 2021 which is effective on 17 February 2021, in
One of the key items in the Job Creation Law is the implementation of the territorial tax system from the worldwide tax system previously. This article is an update on the Income Tax of Expatriates who work in Indonesia,