Indonesia’s ‘special relationship’ concept could trigger ALP in independent transactions

Bobby Savero,

Nala Kurniawan

July 28 2020

Bali, Indonesia, Architectural Landmark, Temple Gates in Northern Bali

Indonesia’s revised “transactions affected by special relationship” concept could mean certain independent transactions trigger the application of the arm’s-length principle (ALP) if authorities determine a special relationship exists. Nala Kurniawan and Bobby Savero from the Indonesian tax authority explain.

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Topics

Bobby Savero

Senior analyst of MAPs and APAs Directorate General of Taxes (DGT) at the Indo...

Nala Kurniawan

Senior analyst of MAPs and APAs Directorate General of Taxes (DGT) at the Indonesia Ministry of Finance

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