Grand Seminar : Embracing Challenges in Changing Landscape of Domestic and International Tax

When:
Tuesday, 6 February 2018

Activity time:
08.30 a.m. to 01.15 p.m

Where:
Sumba A & Sumba B Room
Borobudur Hotel
Jl. Lapangan Banteng Selatan, PO Box 1329
Jakarta 10710, Indonesia

Investment:
FREE!

Registration is closed

Background:

Tax landscape in 2018 will be filled with dynamic changes. At the global level, the era of information disclosure through automatic exchange of information (AEoI), the implementation of base erosion and profit shifting (BEPS) project, and the impact of tax reforms in the United States will be brought to spotlight. Moreover, in September 2017, OECD published a CbCR Handbook concerning effective tax risk assessments that could be conducted by tax authority on CbCr.

In domestic area, the Indonesian government is currently running a tax reform agenda while attempting to boost tax revenue through various policies, including improvement of tax law enforcement, amendment to the General Provision and Tax Procedure Law (RUU KUP) and other tax laws, and new regulations regarding transfer pricing documentation.

The changes in laws, regulations, policies and guidelines in domestic and international tax landscape will result in numerous new challenges, opportunities, and also risks. This dynamic tax environment makes it really important, particularly for Taxpayers, to be able to foresee and anticipate the impact brought by the changes.

Topics Covered:

  1. Domestic & Global Tax Outlook
    • Base Erosion and Profit Shifting
    • US Tax Policy and its impact
    • AEoI
  2. Significant Changes in General Provisions and Tax Procedure Amendment Draft Law
    • Dispute Resolution
    • Data Access and Request
    • DGT Institutional Transformation
    • Taxpayer’s Right
    • Information and Communication Technology Use
    • Administrative Penalty
    • Criminal Sanction
  3. Current Transfer Pricing Issues
    • Transfer Pricing Documentation
    • Country by Country Reporting (CbCr) New Regulation and Risk Assessment (OECD CbCr Handbook on Effective Tax Risk Assessment)
    • Price Setting
    • Intercompany Financing: The Connection between Transfer Pricing and Debt to Equity Ratio

Special Session:
TALKSHOW with Mr. Darussalam, SE., Ak., CA., M.Si., LL.M Int. Tax (Managing Partner DDTC)

Lecturers:

Darussalam

Darussalam

Danny Septriadi

Danny Septriadi

B. Bawono Kristiaji

B. Bawono Kristiaji

David Hamzah Damian

David Hamzah Damian

Romi Irawan

Romi Irawan

Facilities:

  • Seminar kit.
  • Coffee break and lunch.

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Past Event

Grand Seminar : Embracing Challenges in Changing Landscape of Domestic and International Tax
06 February 2018

Exclusive Seminar: OECD Transfer Pricing Guidelines 2017 and Its Impact for Indonesia
03 August 2017

Exclusive Seminar: New Regime in Transfer Pricing Documentation Requirements in Indonesia
01 February 2017

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When:
Thursday, 3 August 2017

Activity time:
08.30 a.m. to 01.00 p.m

Where:
Sumba A & Sumba B Room
Borobudur Hotel
Jl. Lapangan Banteng Selatan, PO Box 1329
Jakarta 10710, Indonesia

Investment:

FREE!

Book now to guarantee seats for:

  • 15 lecturers;
  • 15 tax consultants;
  • 10 students;
  • 10 member of association;
  • 100 companies.

Registration is closed

Background:
The Organization for Economic Cooperation and Development (OECD) released on 10 July 2017, the revised edition of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration. The 2017 edition is an update to the 2010 Guidelines and mainly reflects the changes resulting from actions 8 – 10 and action 13 of the Base Erosion and Profit Shifting (BEPS) project.

The radical changes introduced in actions 8-10 and action 13 of the BEPS project has now been formalized and has enhanced the legal standing of the guidelines in many jurisdictions, including Indonesia. The OECD Guidelines has always been considered by the Directorate General of Taxation and Tax Courts, although not in a binding way, but as a material with a persuasive value. The new changes in 2017 edition of the Guidelines, as such, marks officially the birth of a new arm’s length principle.

The new arm’s length principle is intended to ensure a fair profit allocation between associated enterprises, which is consistent with the value creation in each country where a multinational enterprise operates. This undefined notion of value creation although not stated clearly, has something to do with functions that people perform. By promoting functions performed above contractual risk allocation and legal ownership of intangibles, the new guidelines intends to make aggressive tax planning based on separate entity approach and separation of functions from risk and intangible assets more difficult.

In summary the new guidelines incorporates the following changes:

  • The substantial revisions introduced by actions 8-10 (aligning transfer pricing outcomes with value creation) and action 13 (transfer pricing documentation and country-by-country reporting) of the final BEPS report.
  • The emphasis of the concept of risk and control  in performing functional analysis.
  • The revised guidance on safe harbours of intra group services.
  • Other consistency changes that were needed in the rest of the guidelines to produce a consolidated version.

Find out more on how these substantial revisions in the OECD Guidelines, which now have an enhanced legal standing in Indonesia, may impact your business in our exclusive seminar. Ready or not, the new arms’ length principle is here!

Topics covered:

  • Allocation of profit: value creation and economic substance.
  • Comparability factors: from product comparability towards increasing importance of contractual terms.
  • Transfer Pricing Method: guidelines for commodity transactions and profit split method application.
  • Guidance on Low value adding intra group services: safe harbours.
  • Intangibles: DEMPE functions (development, enhancement, maintenance, protection and exploitation) and Guidance on Hard to value intangibles (HTVI).
  • Business Restructuring: importance of risk and control.
  • The concept of location savings/location specific advantages.

Lecturers: 

  • Untoro Sejati S.E., Ak., CA., CPA., LL.M Int. Tax, with master thesis entitled “Value Creation in Digital Economy” from Vienna University of Economics and Business Administration, Austria.
  • DDTC’s Transfer Pricing Team who holds international certificate in transfer pricing field.

Facilities:

  • Seminar kit.
  • Coffee break and lunch.

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