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Direct Tax
With PMK 108, Indonesia has upgraded its tax transparency regime for the digital era, focusing on data quality, governance, and cross border exchange rather than expanding regulatory reach
February 18, 2026
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  • Michael Patton and Oscar Burakoff of DLA Piper describe the issues taxpayers can expect with supply chain planning after the OECD has released its final BEPS guidance.
  • The 17th edition of Transfer Pricing is available as a downloadable PDF
  • This year's TP supplement focuses on the developments that the OECD's base erosion and profit shifting (BEPS) project have brought to international tax and transfer pricing.

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