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#Permanent Establishment (BUT)
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articleSimplifies The Supervision, DGT Places E-commerce Taxpayers in Special Tax Office
This regulation was issued after the government decided to change the concept of taxation to Permanent Establishment (BUT) which was previously based on physical presence, to be based on significant economic presence. This provision is contained in Government Regulation in Lieu of Law (Perppu) number 1 of 2020.
May 6, 2020
articleThe imposition of Digital Company Income Tax is Delayed?
The imposition of tax on digital company income will also have implication for the emergence of double taxation. Therefore, the government is currently discussing this policy with the G-20 working group.
Apr 29, 2020
