The Resource Indonesia : how to select the most appropriate method

Indonesia : how to select the most appropriate method

Label
Indonesia : how to select the most appropriate method
Title
Indonesia : how to select the most appropriate method
Creator
Subject
Language
eng
Summary
The Indonesian Directorate General of Taxes (DGT) continues to enforce compliance from taxpayers by tightening supervision of transfer pricing mainly between Indonesian companies and their subsidiaries and/or parent companies located overseas. This article considers Indonesian tax regulations in relation to transfer pricing, implementation of the arm's length principle, comparability analysis, selecting the most appropriate transfer pricing method, the application of the arm's length principle, and obstacles during tax audit on transfer pricing
Citation source
In: Transfer pricing international journal. - London. - Vol. 15 (2014),
http://library.link/vocab/creatorName
  • Saputra, P.A
  • Ivonila, F
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • arm's length principle
  • comparability analysis
  • CUP method
  • resale price method
  • cost plus method
  • profit split method
  • TNMM
  • audit
Label
Indonesia : how to select the most appropriate method
Instantiates
Publication
Label
Indonesia : how to select the most appropriate method
Publication

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