Indonesia - Implementation of Country-By-Country Reporting to Tackle BEPS: Assessment of the Potential Benefits
- A.T. Wahyuni; A.W. Anggoro; D. Sirait
- Asia-Pacific Tax Bulletin, 2019 (Volume 25), No 4
- 6 June 2019
To deal with base erosion and profit shifting, there should be a robust implementation of the BEPS Action Plans. This article highlights the potential benefits when developing countries adopt Country-by-Country Reporting. The authors argue that despite the problems associated with implementing CbCR, it could be an effective tool to increase tax revenue in Indonesia.