Tag
#Double Taxation
Showing 1-7 of 7 items
articleSimultaneous Tax Examination: An Alternative to Prevent Double Taxation in Transfer Pricing Disputes
In cross-border transfer pricing disputes, Simultaneous Tax Examination (STE) serves as an important alternative to prevent double taxation. Learn how STE, as outlined in PER-10/PJ/2025, offers a more collaborative solution compared to the traditionally less effective Mutual Agreement Procedure (MAP).
Jun 27, 2025
articleCorresponding Adjustment, Anti Double Taxation that the Authority Ignored
Although it has been established as one of the procedures for testing transfer pricing transactions of affiliated companies in our regulations, the tax authorities have not yet utilized the corresponding adjustments. In fact, if the procedure was carried out, the corresponding adjustment can prevent double taxation due to further testing of transfer pricing transactions.
May 29, 2023
articleSecondary Adjustment, New Uncertainty, and Double Taxation Potential
Taxpayers are faced with new uncertainty and double taxation potential following the implementation of secondary adjustments related to transfer pricing between affiliated parties.
Sep 1, 2022
articleIndonesia-Singapore Effectively Applied the New Tax Treaty on 1 January 2022
The revision of the Double Taxation Avoidance Agreement (P3B) or tax treaty between Indonesia and Singapore is officially effective as of 23 July 2021. As for the implementation of the updated tax treaty will be effectively carried out by each country per 1 January 2022.
Aug 2, 2021
articleLatest Data Released, OECD Highlights Multinational Company Profit Shifting
OECD released the latest data on corporate tax "Corporate Tax Statistics" on 8 July, 2020. The data contains aggregate and anonymous statistics from data collected under BEPS Action 13 Country-by-Country Reports (CbCR). Based on the data, there are indications of the efforts of multinational companies in making profit shifting.
Jul 10, 2020
articleTechnical Guidelines for The Indonesia-Japan MLI Agreement Will Be Released Soon
Recently, the Japanese Ministry of Finance released a tax treaty document between Indonesia and Japan that has been modified in accordance with MLI. Regarding the matter, the government of Indonesia in this case the Directorate General of Taxes (DGT) said they would do the same by issuing a Circular Letter (SE) which will be a technical guide for the implementation of the agreement.
Jun 19, 2020
articleSri Mulyani: Financial Information Access Is Not For Intimidating Taxpayer!
Minister of Finance Sri Mulyani Indrawati convinced the public that the access of financial information opened for the Tax Authority is not to be used inappropriately for purposes other than taxation
Jun 13, 2017
