Tax audit of transfer pricing cases derived from intangible assets: a study of selected tax court cases in Indonesia
In the absence of market forces, transactions between affiliated companies can lead to distortion of the amount of tax that should be paid to government. The OECD introduced the 'arm's length' principle, which uses comparable transactions to overcome that problem. However, identificat...
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| Format: | Others |
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Auckland University of Technology,
2013-11-01T03:31:48Z.
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| Online Access: | Get fulltext |