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인도네시아: 정상가격산출방법사전승인제도(APA/Advance Pricing Arrangement)에 대한 Update 발표

인도네시아: 정상가격산출방법사전승인제도(APA/Advance Pricing Arrangement)에


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DGT는 AP 에 대한 update를 발표했습니다. 주요 update는 신청프로세스의 단순화, Roll-back(소급적용)의 가능성을 포함하는 APA의 유효범위 확대, 연례보고서의 제출폐지 등 요건완화, 새로운 갱신프로세스 등과 관련된 내용입니다.

또한 DGT는 이전가격산출방법의 적용에 대한 guidance 뿐만 아니라, 행정적으로 필요한 사항과 관련된 제출기한도 같이 안내하고 있습니다.

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