Implications of Updating Transfer Pricing Provisions According to PMK 172/2023
Regulation of the Minister of Finance (PMK) 213/2016, as amended by PMK 172/2023 concerning the application of the principles of fairness and business practices. The issuance of this regulation is motivated by the development of the business world and the increase in the volume of transactions between taxpayers who have special relationships. The content of …
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