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Indonesia Introduces Transfer Pricing Documentation Requirements based on BEPS Action 13

|Approved Changes|Indonesia
Indonesia

Indonesia's Ministry of Finance has published Regulation 213 /PMK.03/ 2016, which introduces new transfer pricing documentation requirements based on the three-tiered approach of BEPS Action 13.

Master/Local File

Under the new rules, a Master and Local file must be prepared if a taxpayer has related party transactions and meets any of the following conditions in the previous year:

  • Annual gr…

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