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#Permanent Establishment
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articleUnderstanding Formula Apportionment, an Alternative for Taxing the Digital Economy
Formula Apportionment serves as an alternative for allocating taxing rights in the digital economy era. The OECD has proposed this method to allocate the profits of cross-border digital companies, although global consensus remains stalled.
Aug 12, 2025
articlePMK 172/2023 Affirms the Obligations of Permanent Establishments on Related Party Transactions
The issuance of Minister of Finance Regulation (PMK) Number 172 of 2023 (PMK 172/2023) provides clearer guidelines for Permanent Establishments (BUT) that conduct transactions with related parties or parties that have special relationships.
Feb 1, 2024
