Transfer Pricing

VAT and Electronic Transaction Tax for Overseas Digital Goods and Services

With Indonesia’s youth population amounting to 64,19 million where the age is maximum of 30 and filing nearly a quarter of the nation’s population, it is no wonder that the use of smartphones along with its internet access is rapidly increasing. This contributes heavily to the increasement of Southeast Asia’s youthful population that is also …

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Ditjen Pajak Berikan Layanan Surat Fiskal Online

JAKARTA, KOMPAS.com – Direktorat Jenderal Pajak Kementerian Keuangan memberikan layanan pengajuan surat keterangan fiskal secara daring ( online) untuk memberikan kemudahan dan membantu peningkatan kemudahan usaha.Direktur Penyuluhan, Pelayanan dan Hubungan Masyarakat DJP Kementerian Keuangan Hestu Yoga Saksama dalam pernyataan yang diterima di Jakarta, Senin (11/2/2019), menyebutkan, kebijakan ini ditegaskan melalui penerbitan Peraturan Dirjen Pajak Nomor …

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A Toolkit for Addressing Difficulties in Accessing Comparable Data For Transfer Pricing Analyses

One of the discussion on this Toolkit is Many tax administrators report uncertainties and difficulties in conducting comparability analyses. A key issue raised by developing countries, in particular, is the scarcity in some parts of the world of the financial data necessary to carry out a comparability analysis. Such issues can affect taxpayers and tax …

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Transfer Pricing Case

Schemes Involving Profit Shifting to Tax Havens  (Low Tax Country) Title                                        : Fictitious management fee paid to foreign subsidiary and transfer pricing of sales of products  to move profits to low tax country Presented in                          : Tokyo International Centre at International  Taxation for Asian Countries Training (JICA) The Issue: Maneuvers of tax planning opportunities of …

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Guidance on the Implementation of Transfer Pricing Documentation and Country-by-Country Reporting

When Should the CbC Reporting Requirement Start? It is recommended that the first CbC Reports be required to be filed for MNE fiscal years beginning on or after 1 January 2016. However, it is acknowledged that some jurisdictions may need time to follow their particular domestic legislative process in order to make necessary adjustments to …

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