Multinational transfer pricing of intangible assets and tax audit adjustments: evidence from Indonesia
Purpose - This paper examines the challenges faced by Indonesian tax auditors in auditing multinational transfer prices of intangible assets. This study then explores the suitability of mechanisms currently used by Indonesian tax auditors to ensure appropriate tax audit adjustments. Design/Methodolo...
| Main Authors: | , , |
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| Format: | Others |
| Published: |
Accounting and Finance Association of Australia and New Zealand (AFAANZ),
2015-11-04T02:10:58Z.
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| Subjects: | |
| Online Access: | Get fulltext |