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

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