Transfer Pricing Audit and Case Law | DDTC

Transfer Pricing Audit and Case Law

When:
Tuesday – Wednesday,
5 – 6 September 2017

Activity Time:
09.00 a.m. to 05.00 p.m

Where:
DDTC Academy
Menara Satu Sentra Kelapa Gading 5th Floor,
Unit #0501
Jl. Bulevar Kelapa Gading LA3 No.1 Summarecon
Kelapa Gading Jakarta Utara 14240

Investment:
IDR 4.000.000,-
(Click here for discount)

Background:
Transfer pricing (TP) has been noted by the Directorate General of Taxes (DGT) as a specific area where enforcement is increased for compliance purpose. In recent years, DGT has issued several tax regulations concerning transfer pricing, and the pinnacle is the transfer pricing audit standard governed in DGT regulation No. PER-22/PJ/2013 (TP Audit Standard) and its implementing instruction for tax auditors set out in DGT Circular Letter No. SE-50/PJ/2013 (Auditor’s TP Audit Manual).

TP Audit Standard confirms the application of arm’s length principle accordingly with international best practices, and covers almost every complex transaction including:

  • Intra-group services
  • Use or transfer of intangible property
  • Intra-group financing

TP Audit Standard also introduces other transfer pricing methodologies to be implemented on the use or transfer of intangible property, namely income based approach, cost based approach, and market based approach. It also increases the coverage area of information to the affiliated parties of relevant supply chain. In addition to the new features above, the Auditor’s TP Audit Manual also introduces the use of secret comparables in TP analysis.

Prior to TP Audit Standard and Auditor’s TP Audit Manual, DGT had ruled out ‘Application of Arm’s Length Principle Rules’ set out in DGT regulation No. PER-43/ PJ/2010 (issued on 6 September 2010) last amended by PER-32/PJ/2011 (issued on 11 November 2011). The Application of Arm’s Length Principle Rules also confirms the application of arm’s length principle based on international best practices, and includes also ‘Cost Contribution Agreements’ besides the above mentioned complex transaction as area of application.

Topics Covered:

  • The Application of Arm’s Length Principle Rules (PER-43 and PER-32),
  • How to manage flow of information to substantiate the affiliated transactions,
  • Relating the Indonesian Transfer Pricing Rules to the International Best Practices?
  • How TP international best practices can be helpful in defending your TP positions,
  • The view of tax auditors or tax court judges concerning International Best TP Practices,
  • In cross-border transaction, how to relate Transfer Pricing rules with International Tax rules?
  • Where to settle the dispute, tax audit stage, ‘mutual agreement procedure’, objection, appeal, or even civil review, and what is the likelihood of success in each of those stages?
  • In the end, how to manage transfer pricing audit and defend your company’s transfer pricing tax position?

Lecturers:

Romi Irawan

Romi Irawan

Cindy Kikhonia Febby

Cindy Kikhonia Febby

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Transfer Pricing Valuation
15, 16 August 2017

Transfer Pricing Audit and Dispute Resolution Procedures (MAP and APA)
24 August 2017

Transfer Pricing Audit and Case Law
5 September 2017

International Tax Policy
7 November 2017

Past Event

Transfer Pricing Documentation
25, 26 July 2017

International Tax Dispute Resolution
11 July 2017

Withholding Tax, VAT and Corporate Income Tax Dispute Resolution
16, 17 May 2017

Tax Diagnostic Review and Due Diligence
10 May 2017

Updating Procedure of Tax Audit and Dispute Resolution
9 May 2017

Fiscal Decentralization and Local Tax Management Course
2 May 2017

Tax Policy and Administration Course
27 April 2017

Tax Accounting and Fiscal Reconciliation
24 January 2017

Preparation and Calculation of Corporate Income Tax 2016
17, 18 January 2017

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When:
Tuesday – Wednesday,
5 – 6 September 2017

Activity Time:
09.00 a.m. to 05.00 p.m

Where:
DDTC Academy
Menara Satu Sentra Kelapa Gading 5th Floor,
Unit #0501
Jl. Bulevar Kelapa Gading LA3 No.1 Summarecon
Kelapa Gading Jakarta Utara 14240

Investment:
IDR 4.000.000,-
(Click here for discount)

Background:
Transfer pricing (TP) has been noted by the Directorate General of Taxes (DGT) as a specific area where enforcement is increased for compliance purpose. In recent years, DGT has issued several tax regulations concerning transfer pricing, and the pinnacle is the transfer pricing audit standard governed in DGT regulation No. PER-22/PJ/2013 (TP Audit Standard) and its implementing instruction for tax auditors set out in DGT Circular Letter No. SE-50/PJ/2013 (Auditor’s TP Audit Manual).

TP Audit Standard confirms the application of arm’s length principle accordingly with international best practices, and covers almost every complex transaction including:

  • Intra-group services
  • Use or transfer of intangible property
  • Intra-group financing

TP Audit Standard also introduces other transfer pricing methodologies to be implemented on the use or transfer of intangible property, namely income based approach, cost based approach, and market based approach. It also increases the coverage area of information to the affiliated parties of relevant supply chain. In addition to the new features above, the Auditor’s TP Audit Manual also introduces the use of secret comparables in TP analysis.

Prior to TP Audit Standard and Auditor’s TP Audit Manual, DGT had ruled out ‘Application of Arm’s Length Principle Rules’ set out in DGT regulation No. PER-43/ PJ/2010 (issued on 6 September 2010) last amended by PER-32/PJ/2011 (issued on 11 November 2011). The Application of Arm’s Length Principle Rules also confirms the application of arm’s length principle based on international best practices, and includes also ‘Cost Contribution Agreements’ besides the above mentioned complex transaction as area of application.

Topics Covered:

  • The Application of Arm’s Length Principle Rules (PER-43 and PER-32),
  • How to manage flow of information to substantiate the affiliated transactions,
  • Relating the Indonesian Transfer Pricing Rules to the International Best Practices?
  • How TP international best practices can be helpful in defending your TP positions,
  • The view of tax auditors or tax court judges concerning International Best TP Practices,
  • In cross-border transaction, how to relate Transfer Pricing rules with International Tax rules?
  • Where to settle the dispute, tax audit stage, ‘mutual agreement procedure’, objection, appeal, or even civil review, and what is the likelihood of success in each of those stages?
  • In the end, how to manage transfer pricing audit and defend your company’s transfer pricing tax position?

Search Event

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1 Step 1
Nameyour full name
Telephoneyour full name
Questionmore details
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