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Displaying items by tag: tp study
Friday, 09 November 2012 03:15

Indonesia Tax Model

Step to Prepare TP Study (Indonesia Tax Model)

Transfer Pricing Study

Transfer pricing Study is a study which can be documented considering the international transactions between the two or more Associated Enterprises. The international transactions may be happened these following:

  1. Purchase of raw-material
  2. Sale of Finished goods
  3. Manufacturing Contract
  4. Software Development Services
  5. IT Enable Services
  6. Support Services
  7. Technical Services Fees
  8. Management Fees
  9. Loan
  10. Purchase of Fixes Assets
  11. Reimbursement Expenses
  12. Sale or Purchase Machinery
  13. Patent
  14. Trade Mark
  15. Franchise, etc
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Tax Audit on Transfer Pricing

Indonesia Tax Director has released the circulation letter number SE-07/PJ/2012 about the tax audit strategic. Based on that circulation letter, one of the tax audit object is the entities with the transfer pricing exposure. read more...

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