Transfer Pricing in Indonesian Coal Business

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Transfer Pricing Practices in Indonesian Coal Business by Sando Sasako Jakarta, 3 February 2017 Contents Transfer Pricing Practices in Indonesian Coal Business ....................................................................... i Contents ................................................................................................................................................ i List of Tables ........................................................................................................................................ i List of Figures ....................................................................................................................................... i Transfer Pricing Policy ........................................................................................................................ 1 The Tax Havens ............................................................................................................................... 3 References ............................................................................................................................................ 6 Suggested Readings ......................................................................................................................... 7 Further Readings .............................................................................................................................. 8 Some Readings on Tax Havens ..................................................................................................... 10 Latest Blog Posts ............................................................................................................................ 10 Some News and Updates regarding Transfer Pricing, June 2010 – June 2013 ............................. 11 Further Readings: Some Detailed Reports on Transfer Pricing ..................................................... 13 The Dar Es Salaam Transfer Pricing Seminar, Oct 2013 .............................................................. 16 The Helsinki Transfer Pricing Seminar, June 2012 ....................................................................... 17

List of Tables Table 1 – Rules related with transfer pricing regulations .................................................................... 1 Table 2 – Some transfer pricing regulations in Indonesia ................................................................... 2 Table 3 – The tax haven countries (the Financial Secrecy Index) of Tax Justice Network, 2015 ....... 4

List of Figures Figure 1 – Abuse of Transfer Pricing through reinvoicing practices ................................................... 3

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