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

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 authorit...

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Bibliographische Detailangaben
Veröffentlicht in:International tax review 2020-07
Hauptverfasser: Savero, Bobby, Kurniawan, Nala
Format: Magazinearticle
Sprache:eng
Schlagworte:
Advance pricing agreements
Agreements
Documentation
International taxation
Manufacturing
Related party transactions
Taxpayers
Transfer pricing
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Beschreibung
Zusammenfassung: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.
ISSN:0958-7594