Indonesia - Indonesian Transfer Pricing Environment: A Prospect for More Certainty as to Royalties and Service Fees
- C. Llanes Navarro; A. Mukanov; A. Priatna
- International Transfer Pricing Journal, 2012 (Volume 19), No 2
- 5 March 2012
This article focuses on related-party royalty payments and management service fees, and provides insights into the Indonesian transfer pricing environment relative to these types of transactions. Furthermore, it presents examples of relevant transfer pricing audit cases, and considers corresponding court rulings, as well as possible implications of newly introduced amendments to Indonesian transfer pricing regulations.