International Publication

DDTC contributes in the writing of (parts of) various domestic and International books and also journals.

Forthcoming

Published

Mobility of Work

Atika Ritmelina Marhani, Riyhan Juli Asyir and Yurike Yuki, “Chapter 15: Indonesia,” in Mobility of Work, ed. Georg Kofler, et al. (IBFD, 2024).

In-Depth: Tax Disputes & Litigation

Ganda Christian Tobing and Khisi Armaya Dhora, “Chapter 8: Indonesia,” in Lexology In-Depth: Tax Disputes & Litigation, 12th Edition, ed. Reinout de Boer and Michael Molenaars (Law Business Research, 2024).

In-Depth: Transfer Pricing

Cindy Kikhonia Febby and Veronica Kusumawardani, “Chapter 3: Indonesia,” in Lexology In-Depth: Transfer Pricing, 8th Edition, ed. Steve Edge and Dominic Robertson (Law Business Research, 2024).

New Indonesian TP Rule Introduces Double Taxation Prevention Tool

Yurike Yuki and Tami Putri Pungkasan “New Indonesian TP Rule Introduces Double Taxation Prevention Tool,” International Tax Review, February 29, 2024.

The Transfer Pricing Law Review

Cindy Kikhonia Febby and Veronica Kusumawardani, “Chapter 5: Indonesia,” in The Transfer Pricing Law Review, 7th Edition, ed. Steve Edge and Dominic Robertson (Law Business Research, 2023).

Mandatory Disclosure Rules

Romi Irawan, “Chapter 18: Indonesia,” in Mandatory Disclosure Rules, ed. Georg Kofler, et al. (IBFD, 2023).

Raising the GAAR: Indonesia strengthens its transfer pricing regime

Veronica Kusumawardani and Cindy Kikhonia Febby “Raising the GAAR: Indonesia strengthens its transfer pricing regime,” International Tax Review, March 1, 2023.

Justice, Equality and Tax Law

Riyhan Juli Asyir, “Improving Justice and Equality through Improved Audit Procedures – The Case of Joint Tax Audits,” Yurike Yuki “The Bearer of the Burden of Proof in Cases of Abuse of Law,”and Atika Ritmelina Marhani, “Tax Compliance Management Systems – To a better Tax Assessment through Enhanced Tax Management,” in Justice, Equality and Tax Law, ed. Nevia Čičin-Šain and Mario Riedl, (Linde, 2022).

The Transfer Pricing Law Review

Romi Irawan and Yusuf Wangko Ngantung, “Chapter 6: Indonesia,” in The Transfer Pricing Law Review, 6th Edition, ed. Steve Edge and Dominic Robertson (Law Business Research, 2022).

Using Tax Control Frameworks to Ensure Certainty in Indonesia

B. Bawono Kristiaji and Denny Vissaro “Using Tax Control Frameworks to Ensure Certainty in Indonesia,” International Tax Review, May 24 2022.

Developing a Cooperative Compliance Model for Developing Economies: Justification, Prerequisites, and Administrative Design

Developing a Cooperative Compliance Model for Large Developing Economies: Justification, Prerequisites, and Administrative Design

Denny Vissaro, “Developing a Cooperative Compliance Model for Large Developing Economies: Justification, Prerequisites, and Administrative Design,” in Taxation in the Digital Economy New Models in Asia and the Pacific, ed. Nella Hendriyetty, Chris Evans, Chul Ju Kim, Farhad Taghizadeh-Hesary (Routledge, July 2022)

Death of Libor and impact on TP: Indonesian perspective

Romi Irawan and Muhammad Putrawal Utama “Death of Libor and impact on TP: Indonesian perspective,” International Tax Review, May 12 2022.

Indonesia embraces the next stage of tax digitisation: What can be expected?

Darussalam and Danny Septriadi “Indonesia embraces the next stage of tax digitisation: What can be expected?,” International Tax Review, September 28, 2021.

The Transfer Pricing Law Review

Romi Irawan and Yusuf Wangko Ngantung, “Chapter 7: Indonesia,” in The Transfer Pricing Law Review, 5th Edition, ed. Steve Edge and Dominic Robertson (Law Business Research, 2021).

Indonesia’s Job Creation Law unlocks new opportunities for foreign investors and expatriates

David Hamzah Damian and Denny Vissaro “Indonesia’s Job Creation Law unlocks new opportunities for foreign investors and expatriates,” International Tax Review, May 26, 2021.

Controlled Foreign Company Legislation

Yusuf Wangko Ngantung and R. Herjuno Wahyu Aji, “Chapter 19: Indonesia,” in Controlled Foreign Company Legislation, ed. Michael Lang, et al. (IBFD, 2020).

Tax Treaty Arbitration

Ganda Christian Tobing, “Chapter 18: Indonesia,” in Tax Treaty Arbitration, ed. Michael Lang, et al. (IBFD, 2020).

Indonesia’s DGT Attempts to Stay Balanced Amid Economic Recovery

David Hamzah Damian and Romi Irawan “Indonesia’s DGT Attempts to stay Balanced Amid Economic Recovery,” International Tax Review, September 22, 2020.

The Transfer Pricing Law Review

Romi Irawan and Yusuf Wangko Ngantung, “Chapter 9: Indonesia,” in The Transfer Pricing Law Review, 4th Edition, ed. Steve Edge and Dominic Robertson (Law Business Research, 2020).

Tax and Brain Drain: Justification, Policy Options and Prospect for Large Developing Economies

B. Bawono Kristiaji, “Tax and Brain Drain: Justification, Policy Options and Prospect for Large Developing Economies,” Belgrade Law Review: Journal of Legal and Social Sciences, Vol 67 No 4, December, 2019, 17-67.

Implementing Key BEPS Actions: Where Do We Stand?

B. Bawono Kristiaji and Denny Vissaro, “Chapter 17: Indonesia,” in Implementing Key BEPS Actions: Where Do We Stand?, ed. Michael Lang, et al. (IBFD, 2019).

The Transfer Pricing Law Review

Romi Irawan and Yusuf Wangko Ngantung, “Chapter 10: Indonesia,” in The Transfer Pricing Law Review, 3rd Edition, ed. Steve Edge and Dominic Robertson (Law Business Research, 2019).

The Tax Disputes and Litigation Review

David Hamzah Damian and Ganda Christian Tobing, “Chapter 13: Indonesia,” in The Tax Disputes and Litigation Review, 7th Edition, ed. Simon Whitehead, (Law Business Research, 2019).

The Transfer Pricing Law Review

Romi Irawan and Untoro Sejati, “Chapter 10: Indonesia,” in The Transfer Pricing Law Review, 2nd Edition, ed. Steve Edge and Dominic Robertson (Law Business Research, 2018).

Tax Treaty Dispute in Indonesia

Darussalam and Freddy Karyadi, “Tax Treaty Dispute in Indonesia,” in A Global Analysis of Tax Treaty Disputes, ed. Eduardo Baistrocchi (Cambridge University Press, August 2017)

New Transfer Pricing Documentation Requirements and Country-by-Country Reporting

Yeni Mulyani, “New Transfer Pricing Documentation Requirements and Country-by-Country Reporting,” International Transfer Pricing Journal, Volume 24, No 3, 11 May 2017.

Towards a New Standard for Transfer Pricing Documentation: A Brief Comment

B. Bawono Kristiaji, “Towards a New Standard for Transfer Pricing Documentation: A Brief Comment,” Young Global’s Global Taxation, January, 2017.

Indonesia Adopts CbCR and New Transfer Pricing Documentantion Requirements

B. Bawono Kristiaji, Romi Irawan and Yusuf W. Ngantung, “Indonesia Adopts CbCR and New Transfer Pricing Documentantion Requirements,” TP Week, January 12, 2017.

Transfer Pricing Dispute Resolution and Mutual Agreement Procedures: An Indonesian Perspective

Yeni Mulyani, “Transfer Pricing Dispute Resolution and Mutual Agreement Procedures: An Indonesian Perspective,” International Transfer Pricing Journal, Volume 24, No 1, January 2, 2017.

Historical Development of the OECDs Work on Treaty Abuse

Romi Irawan, “Historical Development of the OECD’s Work on Treaty Abuse,” in Preventing Treaty Abuse, ed. Michael Lang (Linde, 2016).

The Tax Disputes and Litigation Review

David Hamzah Damian, “Chapter 16: Indonesia,” in The Tax Disputes and Litigation Review, 3rd Edition, ed. Simon Whitehead (Law Business Research, 2015).

Political Economy and the Process of Tax Reforms

Ganda C. Tobing, “Political Economy and the Process of Tax Reforms,” in Tax Policy Challenges in the 21st Century, ed. Raffaele Petruzzi and Karoline Spies (Linde, 2014).

Tax Treaties and Developing Countries

Yusuf W. Ngantung, “Tax Treaties and Developing Countries,” in Tax Policy Challenges in the 21st Century, ed. Raffaele Petruzzi and Karoline Spies (Linde, 2014).

Tax Treatment of Derivatives

Darussalam and Freddy Karyadi, ”Tax Treatment of Derivatives,” Bulletin Derivatives & Financial Instruments-Special Issue, Volume 14, No 4a, August 2012.

The New Guidance for Indonesia Transfer Pricing Audit Procedures

Cindy Kikhonia Febby, “The New Guidance for Indonesia Transfer Pricing Audit Procedures,” Worlwide Transfer Pricing Reporter, June 2012.

Tax Treaty Negotiation

Danny Septriadi, “Tax Treaty Negotiation,” in Tax Treaty Policy and Development, ed. Stefaner Markus and Züger Mario (Linde, 2005).