Transfer Pricing Documentation

When:
Tuesday – Wednesday,
25 – 26 July 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 5.000.000,-
(Click here for discount)

Background:
In October 2015, the Organization for Economic Co-operation and Development (OECD), and the G20 finalized the report of Action Plan 13 on Base Erosion and Profit Shifting (BEPS). The main focus of this report is related to revision of standards for transfer pricing documentation as set out in Chapter 5 OECD Transfer Pricing Guidelines. Revisions to the standards for transfer pricing documentation are emphasized in the information transparency concerning the allocation of MNE profits, capital, and the substance of business activities in each jurisdiction where MNE operates.

Indonesia, as one of the G20 countries that support the BEPS project, also plans to adopt these latest guidelines. At present, the rules regarding transfer pricing documentation in Indonesia are stipulated in DGT regulation No. PER-32/PJ/2011, in which amendments of this regulation are planned to be finalized in the near future.

DDTC Academy presents a two-day transfer pricing documentation practical course which not only aims to develop the technical knowledge regarding transfer pricing documentation, but also to help the participants obtain a better understanding implement and prepare the three tier transfer pricing documentation, as required by BEPS project.

Topics Covered:

• Brief overview of Indonesian transfer pricing legislation,
• Practical case studies: examples of transactions that would be subject to be reviewed,
• Basic format of transfer pricing documentation based on current regulation in Indonesia (PER- 32/PJ/2011),
• Practical application of functional and risk analysis, including basic technique to gather relevant facts of the case,
• Applying transfer pricing methods,
• Benchmarking and use of comparable in support of pricing,
• Sources and selecting your comparables,
• Transfer pricing adjustments,
• Determining the arm’s length outcome.

Lecturers: