The “Transfer Pricing–Customs” Tightrope Walk

Journal

Author

Phan, A.T.; Gupta, R.

Country

Indonesia

Published Date

14 May 2014

Issue

Asia-Pacific Tax Bulletin 2014 (Volume 20), No. 3

DOI

https://doi.org/10.59403/1bcrq7k

Document

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The authors examine the issues faced by taxpayers arising from the mismatch in transfer pricing and customs valuation in Indonesia.