Corresponding Adjustment on Domestic Transfer Pricing Assessment in Indonesia
Journal
Indonesia
International Transfer Pricing Journal 2025 (Volume 32), No. 5
This article delves into Indonesia's comprehensive transfer pricing regulations, which mandate the preparation of transfer pricing documentation and the application of the arm's length principle for both cross-border and domestic affiliated transactions. It explores the rationale behind these regulations, their implementation and the implications of domestic related-party adjustments in transfer pricing audits.