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#Country-by-Country Report (CBC Report)
Showing 1-7 of 7 items
articleThrough Public CbCR, Australia Reshapes the Face of Tax Transparency
Australia's Public CbCR makes tax data public, boosting transparency while creating new compliance and reputational risks for multinationals.
Jul 6, 2026
articleOECD Updates CbC Report Guidance on BEPS Action 13
The Organisation for Economic Co-operation and Development (OECD) has updated the guidance on the preparation of the Country by Country (CbC) Report contained in the anti-tax Base Erosion and Profit Shifting (BEPS) Action 13.
Jun 4, 2024
articleConsolidating Transfer Pricing-Related Regulations, Check Out the Comprehensive Overview of PMK 172/2023
The Indonesian government through the Minister of Finance on 29 December 2023 stipulated a new regulation related to transfer pricing, namely Minister of Finance Regulation (PMK) Number 172 Year 2023 on the application of the arm's length principle in transactions affected by special relationships (PMK 172/2023).
Jan 31, 2024
articlePMK 172/2023 Changes the Threshold Reference for Consolidated Gross Revenue Related to CbCR
Through the Minister of Finance Regulation (PMK) Number 172 of 2023, the reference for determining the threshold of the consolidated gross revenue of business groups for determining the obligation to prepare and report Country by Country Report (CbCR) is amended.
Jan 25, 2024
articlePMK 172 Year 2023 Reinforces Ex-Ante Provision in Transfer Pricing Regulation
Through Minister of Finance Regulation (PMK) Number 172 of 2023, the Indonesian government emphasizes the use of the Ex-Ante approach in the preparation of the Local File and Master File, as part of the Transfer Pricing Documentation (TP Doc) report.
Jan 15, 2024
articleQuestioning the Inconsistency of Transfer Pricing Policy
The difference in the comparable data period in the audit process (ex post) is very likely to raise findings of irregularity in affiliated transactions by the tax authorities, even though the taxpayer has made every effort to fulfill the arm’s length principles in doing transfer pricing documentation preparation (ex ante).
Nov 26, 2020
articleDGT: Don’t Play Around with Transfer Pricing!
With the issuance of PMK Number 213 Year 2016, the provisions of Transfer Pricing Documentation (TP Doc) for business groups making affiliated transactions in Indonesia are changed significantly. Starting from tax year 2016, not only local file but also master file and CBCR are mandatory for business groups to prepare in a relatively short time.
Jan 25, 2017
