Transfer Pricing Insights
New OECD data highlight stabilisation in statutory corporate tax rates worldwide
IBX-Jakarta. Statutory corporate tax rates are stabilising worldwide after a lengthy period of falling rates, according to new OECD data
International tax reform: OECD/G20 Inclusive Framework on BEPS taking further steps on the implementation of the Two-Pillar Solution
IBX-Jakarta. The OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) released supplementary elements relating to the report on Amount B of
Statement by the OECD Secretary-General on the 16th meeting of the Inclusive Framework on Base Erosion and Profit Shifting (BEPS)
IBX-Jakarta. OECD Secretary-General Mathias Cormann has welcomed the commitment of the 147 Members of the Inclusive Framework on Base Erosion and
Statement by the Co-Chairs of the OECD/G20 Inclusive Framework on BEPS
IBX-Jakarta. The 16th meeting of the Inclusive Framework on Base Erosion and Profit Shifting (BEPS) took place in Paris from 28
Moldova joins the Inclusive Framework on BEPS and participates in the agreement to address the tax challenges arising from the digitalisation of the economy
IBX-Jakarta. The Republic of Moldova joins international efforts against tax avoidance by joining the OECD/G20 Inclusive Framework on BEPS, an
Fiji joins the Inclusive Framework on BEPS and participates in the agreement to address the tax challenges arising from the digitalisation of the economy
IBX-Jakarta. Fiji joins international efforts against tax avoidance by joining the OECD/G20 Inclusive Framework on BEPS, an international collaboration with
Contoh #3 Penentuan Wajib Pajak yang Wajib Menyelenggarakan dan Menyimpan Dokumen Penentuan Harga Transfer (TP Doc). Masih di PMK 172 Tahun 2023.
Untuk laporan per negara tahun pajak 2021, Dokumen Penentuan Harga Transfer harus tersedia paling lambat tanggal 31 Desember 2022 dan wajib disampaikan sebagai lampiran surat pemberitahuan tahunan pajak penghasilan badan tahun pajak 2022.
Contoh #2 Penentuan Wajib Pajak yang Wajib Menyelenggarakan dan Menyimpan Dokumen Penentuan Harga Transfer (TP Doc). Masih di PMK 172 Tahun 2023.
IBX-Jakarta. Untuk tahun pajak 2021, Dokumen Penentuan Harga Transfer harus tersedia paling lambat tanggal 30 April 2022.
