A new era of transfer pricing in Indonesia
November 10, 2010
Douglas Fone, Global Partner of Transfer Pricing Associates, explores the implications of new transfer pricing guidelines in Indonesia
The release of the Director General of Tax (DGT) Regulation No.43/2010 dated September 6 2010 (DGT 43/2010), entitled “Application of Common Business Practices and Arm’s Length Principle in Transactions between Taxpayers and Parties who have a Special Relationship”, represents an important milestone in the rapid development of the transfer pricing environment in Indonesia.
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