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Keywords: Transfer pricing
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Journal Articles
Multinational transfer pricing of intangible assets: Indonesian tax auditors’ perspectives
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2016) 24 (3): 313–337.
Published: 12 September 2016
...Abdul Haris Muhammadi; Zahir Ahmed; Ahsan Habib Purpose The purpose of this paper is to examine 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...
