Transfer Pricing

Sengketa Pajak : Primary adjustment

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A. Latar Belakang Sengketa Putusan Pengadilan Pajak Nomor PUT-003818.15/2024/PP/M.IVB Tahun 2025 ini memutus sengketa pajak antara PT NISSHO INDUSTRY INDONESIA (Pemohon Banding) yang diwakili oleh kuasa Hukumnya Suwardi Hasan, S.H., S.E., M.Ak., CA  seorang advokat dan Konsultan Pajak dari Kantor Konsultan Pajak Firma Bhakti Nusantara Konsultama, melawan Direktur Jenderal Pajak (Terbanding). Sengketa ini diajukan pada … Read more

OECD Transfer Pricing

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OECD transfer Pricing
        

The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, commonly referred to as the “OECD Transfer Pricing Guidelines,”. It’s provide guidance on the application of the arm’s length principle for transfer pricing purposes. The arm’s length principle is the internationally accepted standard for determining transfer prices between related parties, such as subsidiaries of … Read more

Transfer Pricing

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Transfer Pricing
        

Transfer pricing refers to the pricing of goods, services, and intangible assets that are transferred between different entities within a multinational enterprise. It is a key issue in taxation because it can affect the allocation of profits between different jurisdictions and therefore impact the tax liabilities of each entity involved. For example, if a subsidiary … Read more