Indonesia - Significant Transfer Pricing Legislative Activity in 2010: Tax Authorities Step Up Their Focus
- G. Garven
- International Transfer Pricing Journal, 2011 (Volume 18), No 2
- 16 February 2011
Following a notable change of pace in 2009, a flurry of legislative activity since May 2010 regarding transfer pricing-related regulations has seen the issuance of new guidelines to tax auditors; the introduction of the first guidelines to taxpayers; and procedural regulations covering mutual agreement procedures and advance pricing agreements.