Transfer Pricing di Tengah COVID-19: Evaluasi Proses Pencarian Perusahaan Pembanding pada PT VRIJ Tahun Pajak 2020 (Laporan Magang)

Deskripsi

This report aims to provide an evaluation of the searching process to find comparable companies for a multinational company in Indonesia whose financial performance was affected by the COVID-19 pandemic, in particular, the quantitative and qualitative screening processes. Based on the analysis that has been conducted, in implementing the Arm's Length Principle, the searching strategy applied by LULA Advisory Indonesia is in accordance with taxation provisions applicable at the international level as well as domestic tax regulations. Furthermore, LULA Advisory Indonesia has also implemented the latest guidelines regarding transfer pricing amidst the pandemic which released by the OECD..Ada Tabel