Transfer Pricing



Widely publicised profit-shifting cases in the European Union (EU) investigated by the European Commission against multinationals such as Apple, Starbucks, Fiat, Nike and Amazon have… Read More ›

Assessing EU’s Options to Tackle the Transfer Pricing-Induced Concessional Tax Rulings Issued by Member States to Multinationals

The OECD Transfer Pricing Guidelines were updated in 2018 by the OECD/G20 Revised Guidance on the Application of the Transactional Profit Split Method, Inclusive Framework… Read More ›

The Transfer-Pricing Profit Split Method After BEPS: Back to the Future

Transfer pricing has been an important issue in the Indonesian tax system since 2005 when the Indonesian tax authority, the Directorate General of Taxes, received… Read More ›

Minimising Potential Tax Avoidance by Strengthening Transfer Pricing Policy in Indonesia

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