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Government Links
Directorate General of
Taxation
Other Resources
Indonesian Transfer
Pricing Regulations
Regulations provide transfer pricing rules and
framework. Taxpayers that have transactions with related parties must
conduct a transfer pricing study that examines the arm's length nature of
their related party transactions. The documentation study should
conduct a comparable analysis and determine the comparables. Once the
comparables have been analyzed and determined, the transfer pricing
methodology must be determined. After the methodology is determined,
the arm's length prices must be determined.
September 6, 2010
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