Tax allowance is a form of incentive offered to investors who make new investment or business expansion in certain fields or in certain regions (BKPM, 2020). Furthermore, according to Holland ...

Indonesia is one of the developing countries that until now still has problems related to development and economic growth. There is still a lot of uneven development and economic growth ...

In general, Tax Avoidance and Tax Evasion are both referred to as violations in taxation. Both have the same goal, which is to reduce or avoid the burden of corporate ...

The last Action Specific of BEPS Action 5 is to specifically require substantial activity for any preferential regime with Global Standard after the preferential tax regime is informed and identified. ...

OECD/G20 Inclusive Framework on BEPS Action 5 comprises 4 action specific contents and the Transparency Framework or Framework for improving transparency in relation to rulings is one of the action ...

BEPS Action 5 is one of the four BEPS minimum standards applicable to all members of the Inclusive Framework on BEPS and any jurisdictions of relevance. The Action 5 comprises ...

The Action 4 recommendations aim to limit base erosion that uses interest expense to achieve excessive interest deductions or to finance the production of exempt or deferred income. Multinational groups ...

The Action 3 recommendations outline approaches to attribute certain categories of income of foreign companies to the shareholder(s) in order to counter offshore structures that shift income from the shareholder ...

BEPS Action 2 called for the development of model treaty provisions and recommendations regarding the design of domestic rules to neutralize the effects of hybrid instruments and entities. Hybrid mismatch ...