The Resource Country survey : Indonesia
Country survey : Indonesia
Resource Information
The item Country survey : Indonesia represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Country survey : Indonesia represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In November 2012, Baker & McKenzie hosted its annual Asia Pacific Tax Conference in Hong Kong. This article is based on a paper first presented at the conference. It discusses the key developments in Indonesia. It looks at (I) income tax incentives for foreign investment in certain business sectors and/or certain areas: (A) a reduction of net income to 30 percent of the invested amount; (B) accelerated depreciation and amortization; (C) lower withholding tax rate on dividend distribution to non-resident taxpayers; (D) extended loss compensation period to a maximum of ten years. It further looks at (II) new implementing regulation of General Tax Provisions Law: (A) deemed assessment, (B) interest compensation, (C) mutual agreement procedure, (D) advance pricing agreement procedure. Then it looks at (III) determination on tax residency in Indonesia,(IV) new transfer pricing regulation, (V) procedures of exchange of information and tax collection assistance based on tax treaty, and (VI) ratification of tax treaty with Papua New Guinea, Croatia, Zimbabwe, Hong Kong and Suriname
- Language
- eng
- Label
- Country survey : Indonesia
- Title
- Country survey : Indonesia
- Language
- eng
- Summary
- In November 2012, Baker & McKenzie hosted its annual Asia Pacific Tax Conference in Hong Kong. This article is based on a paper first presented at the conference. It discusses the key developments in Indonesia. It looks at (I) income tax incentives for foreign investment in certain business sectors and/or certain areas: (A) a reduction of net income to 30 percent of the invested amount; (B) accelerated depreciation and amortization; (C) lower withholding tax rate on dividend distribution to non-resident taxpayers; (D) extended loss compensation period to a maximum of ten years. It further looks at (II) new implementing regulation of General Tax Provisions Law: (A) deemed assessment, (B) interest compensation, (C) mutual agreement procedure, (D) advance pricing agreement procedure. Then it looks at (III) determination on tax residency in Indonesia,(IV) new transfer pricing regulation, (V) procedures of exchange of information and tax collection assistance based on tax treaty, and (VI) ratification of tax treaty with Papua New Guinea, Croatia, Zimbabwe, Hong Kong and Suriname
- Citation source
- In: Tax planning international review. - London. - Vol. 40 (2013),
- http://library.link/vocab/creatorName
-
- Widyatmoko, W
- Muhariastuti, R
- Kristalia, N
- Geographic coverage
- Asia
- Language note
- English
- http://bibfra.me/vocab/lite/organizationName
- Baker & McKenzie
- http://library.link/vocab/subjectName
-
- tax incentive
- foreign investment
- depreciation
- tax rate
- dividend
- losses
- MAP
- APA
- transfer pricing
- tax treaty
- Label
- Country survey : Indonesia
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Country-survey--Indonesia/bDostLwiygM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Country-survey--Indonesia/bDostLwiygM/">Country survey : Indonesia</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Country-survey--Indonesia/bDostLwiygM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Country-survey--Indonesia/bDostLwiygM/">Country survey : Indonesia</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
