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Tax Newsflash January 2017 : 新印度尼西亚转移定价税务申报合规要求

Tax Newsflash January 2017 : 新印度尼西亚转移定价税务申报合规要求


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2016年12月30日,印度尼西亚共和国财政部颁布了财政条例第213条/ PMK.03 /
2016(“PMK-213”), 并即刻实施了这一条例。PMK-213针对企业关联交易要求准备三项文档:

i. 主体文档(“Master File”),

ii. 本地文档(“Local File”),及

iii. 国别报告(“Country by Country Report”)。



They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

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