New Development and Analyses on Indonesia’s Transfer Pricing Regulation

Journal
Daholi, T. Qivi Hady; Dewantara, A.R.
Indonesia
Asia-Pacific Tax Bulletin 2020 (Volume 26), No. 4
PriceUSD 45

In the beginning of 2020, Indonesia released the amendment for advance pricing agreement regulation which included transfer pricing provisions. In this article, the authors briefly review the transfer pricing aspect of the new regulation, analyse its key features, and highlight tax court decisions.