Thin Capitalization and Secondary Adjustments

Journal
Siregar, N.; Tambunan, E.U.
Indonesia
Asia-Pacific Tax Bulletin 2013 (Volume 19), No. 5
FormatPDF
EUR
40
| USD
45 (VAT excl.)

This article discusses the issues of thin capitalization and secondary adjustments in relation to the transfer pricing of intra-group lending transactions. The article focuses on the Director General of Taxation’s guidelines for handling transfer pricing cases, known as Circular Letter SE-04/PJ.7/1993 and its application in recent tax court cases.