#Global Tax Consensus

The Dilemma of Digital Taxation; Deadlocked Negotiations and the Threat of Retaliation

This article discusses the digital tax dilemma amid stalled global negotiations, the threat of retaliation from the United States, and the potential implementation of a Digital Services Tax (DST) in Indonesia. It explores how the GloBE rules, Pillar One, and VAT on Digital Products (PMSE) play a role in asserting Indonesia’s taxing rights on the digital economy.

Sep 12, 2025

Navigating the Global Minimum Tax Strategies Under PMK 136/2024 through the MUC Bijak Webinar

MUC Consulting is once again hosting the MUC Bijak webinar to discuss the implementation of the Global Minimum Tax under PMK 136/2024. The discussion will cover its impact, challenges, and preparations for affected companies.

Feb 10, 2025

Trump Confirms America's Withdrawal from Global Tax Agreement

President-elect of the United States, Donald Trump, has confirmed that the U.S. will withdraw from the global tax agreement, also known as the Two-Pillar Solution, designed by the OECD/G-20.

Jan 30, 2025

G7 Urges UN Consensus on Tax Convention Implementation

Apr 19, 2024

Differing Views: Global Tax Pillar 1 Agreement Set to Face Setback

The signing of the Multilateral Convention (MLC) on Pillar 1 has been postponed until June 2024. Previously, the OECD targeted the signing of the MLC to take place at the end of 2023.

Jan 3, 2024

OECD Releases Text of Pillar 1 Convention on Global Taxing Rights

The Organization for Economic Co-operation and Development (OECD) through the Inclusive Framework (IF) on Wednesday (11/10), has released the text of the Multilateral Convention (MLC) Pillar 1in the international tax framework.

Oct 13, 2023

Ministry of Finance Prepares Regulation on Ratification of Global Minimum Tax Provision

The Ministry of Finance is currently preparing rules to ratify the 15% global minimum tax provision, which is contained in Pillar Two of the digital tax consensus

Aug 29, 2023

Minister of Investment Questions The Global Minimum Tax Implementation

 Investment Minister or Head of the Investment Coordinating Board (BKPM) Bahlil Lahadalia questioned the implementation of the global minimum tax rule of 15% since it affects the development of investment in Indonesia. 

Aug 22, 2023

Anticipating Pillar 2 of Global Tax Rules, Domestic Minimum Tax Instruments Are Prepared

The government has begun to prepare a strategy to minimize the impact of the imposition of the minimum tax rate contained in Pillar 2 of the global tax consensus.

Oct 28, 2022

The Risks of Transfer Pricing and the Fate of the Global Tax Consensus Amid Geopolitical Conflicts

Geopolitical conflicts and global inflation have not only triggered supply chain crises and energy crises but have also blocked access to commercial markets in many regions, which have a significant impact on transfer pricing policies and have the potential to hinder global tax consensus.

May 30, 2022

MUC Consulting Emphasizes the Importance of Digital Tax Consensus

May 27, 2022

Who Benefits The Most from the Global Tax Consensus?

Dec 31, 2021

European Union to Implement Minimum Tax Provisions of 15% Soon

In addition to adopting the global consensus that has been made, the proposal will also regulate technical matters regarding the calculation of the effective tax rate. This includes an exemption to 5% of certain income from the value of tangible assets and 5% of salaries from tax calculation.

Dec 24, 2021

Is Indonesia Ready to Adopt the Two-Pillar of Global Tax Architecture?

Indonesia is preparing to adopt two pillars of global tax consensus within a strict implementation deadline. 

Oct 25, 2021