Nala Kurniawan

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

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

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.

Bobby Savero, July 28, 2020