Home

Transfer Pricing

Transfer Pricing Archive

Instant access to all of our content. Membership Options | One Week Trial

This content is from: Indonesia

COVID-19 may impact taxpayers using Indonesia’s APA programme

Businesses making a loss during COVID-19 may be unable to use Indonesia’s advance pricing agreement (APA) programme because of the operating profit threshold but the wording does allow some opportunities. Bayu Andikar...
By Bayu Andikara

August 04 2020

Latest Articles

This content is from: Indonesia

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 re...
By Bobby Savero

& Nala Kurniawan

July 28 2020