Tag
#Corporate Income Tax
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articleMerger Rules Revised, Danantara Granted a “Red Carpet” for State-Owned Enterprises Restructuring
The amendment to PMK No. 1/ of 2026 shortens the post-merger business continuity period to four years and opens a broader scope for state-owned enterprises restructuring by Danantara. This analysis examines its implications for corporate flexibility, tax certainty, and consolidation strategies.
Apr 13, 2026
articleExamining SOE Restructuring Trends Through Tax Lenses
This article reviews the restructuring of state-owned enterprises (SOEs) from the tax perspective, including schemes of merger and acquisition, divestment, and the use of book value in business restructuring.
Jan 14, 2026
articleTowards Global Minimum Tax: The Share of Corporate Income Tax Worldwide Increases
The Organisation for Economic Co-operation and Development (OECD) revealed that the trend of Corporate Income Tax revenue in the world is increasing.
Jul 17, 2024
