Solusi Pajak Terpercaya, Kontribusi bagi Bangsa
Primary Adjustment adalah koreksi pertama yang dilakukan oleh otoritas pajak terhadap harga transaksi antara pihak-pihak yang memiliki hubungan istimewa. Ini terjadi ketika otoritas pajak menilai bahwa harga transfer yang ditetapkan oleh wajib pajak tidak sesuai dengan Prinsip Kewajaran dan Kelaziman Usaha. (Arm’s Length Principle/ALP). Akibatnya, otoritas pajak mengubah (menaikkan atau menurunkan) nilai transaksi tersebut untuk … Read more
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 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