For the past three years, Indonesian taxpayers have been facing more challenges from the Directorate General of Taxes (DGT) regarding their related-party transactions. The areas of dispute are various; common challenges from the DGT are on management service fees, cost allocation, royalty fees, purchases of raw materials, sales of goods, and sales of capital goods. Permana Adi Saputra, of PB Taxand, describes the new regulations and how they will affect taxpayers.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
Chile’s revamped GAAR marks a shift toward structural scrutiny, pushing MNEs to strengthen tax governance, economic substance and compliance strategies
While the IBS incorporates taxable events previously covered by state and municipal taxes, its governance and operational logic represent a significant departure from the legacy model
MNEs now face a shift from modelling to execution as the side‑by‑side deal forces tax teams to upgrade systems, harmonise data, and prevent costly pillar two mismatches
Almost three-quarters of surveyed tax professionals are concerned about inaccurate AI outputs; in other news, Dentons hired a partner from CMS to lead its Belgian tax team