The release of the Indonesian Ministry of Finance’s regulation Number 7/PMK.03/2015 (PMK-07) on the implementation of advanced pricing agreements (APA) is welcome news for Indonesian taxpayers that currently have an APA in progress or are considering filing for one.
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Two months since EU political agreement on pillar two and few member states have made progress on new national laws, but the arrival of OECD technical guidance should quicken the pace. Ralph Cunningham reports.