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Transfer Pricing in Indonesia: What Will Trigger a Tax Audit in 2025

2025-06-30
Transfer pricing compliance in Indonesia has entered a new phase — one marked by enforcement, audits, and clear winners and losers. More than a year after the implementation of MOF-172/2023, the Directorate General of Taxes (DGT) is no longer focused on socializing the rules. Instead, it’s assessing how well businesses have implemented them.
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China Briefing

Asia Transfer Pricing Brief: Q1 2025

06/27/2025

In our Asia Transfer Pricing Brief for Q1 2025, we highlight the latest transfer pricing developments across key Asian markets: Thailand has introduced significant tax reforms aimed at aligning with global tax standards, particularly the OECD’s Global Minimum Tax under Pillar Two of the Base Erosion and Profit Shifting (BEPS) 2.0 framework.

India Briefing

New Financial Rules in India Effective July 1, 2025: What Businesses Need to Know

06/30/2025

Starting July 1, 2025, a range of new financial rules will come into effect, many of which may influence your finances either directly or indirectly.

Vietnam Briefing

Vietnam’s On-Spot Export and Import Regime: Latest 2025 Updates

06/30/2025

Following the approval of the amended Customs Law and Value-Added Tax Law, the management of on-spot export and import activities in Vietnam has experienced significant changes with clearer definitions and adjusted tax treatments.

Middle East Briefing

Oman’s Personal Income Tax Begins in 2028, Signaling Major Fiscal Shift

06/27/2025

Oman’s personal income tax, beginning in 2028, will make it the first GCC country to implement such a measure, with a 5 percent rate on high earners.

ASEAN Briefing

Malaysia’s SST Hike: Impact on Luxury Goods

06/30/2025

Starting July 1, 2025, Malaysia will implement a significantly expanded Sales and Service Tax (SST) regime. The sales tax will now apply to a broader range of goods, using a tiered system: a 5 percent rate for discretionary items and a 10 percent rate for luxury and non-essential goods.

China Briefing

China Outbound Direct Investment (ODI) Tracker: 2024-25

06/27/2025

In the 2024-25 China Outbound Direct Investment (ODI) Tracker, China Briefing offers up-to-date data and insights on China’s outbound investment developments and trends.

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Latest Guides and Reports See More

Investing Across Borders: Opportunities in the Johor–Singapore SEZ

06/17/2025

This publication sets out the rationale behind the Johor-Singapore SEZ, the sectors it is likely to support, and the broader context in...

The China+ Strategy: Cross-Border Restructuring for Supply Chain Resilience

05/26/2025

In the face of rising geopolitical tensions, regulatory shifts, and global supply chain vulnerabilities, foreign investors in China are...

Transforming Business Operations with ERP Application

05/09/2025

The world is abuzz with new digital technology applications, and businesses are keen to adopt these advancements to optimize their...

The Corporate Taxation and Compliance Regime in India

04/11/2025

Discover India’s evolving corporate tax landscape in this essential guide. Covering income tax rates, business incentives, and compliance...

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ASEAN

Malaysia’s SST Hike: Impact on Luxury Goods

06/30/2025

Malaysia’s luxury goods and services will be taxed at up to 10% starting July 1, raising costs for retailers and reshaping pricing strategies.

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China

China Briefing

China Grants 10% Tax Credit for Overseas Investors Reinvesting Profits

07/02/2025

China introduced a new tax credit policy allowing overseas investors to claim a 10 percent credit on reinvested profits in qualified domestic sectors. Understand what benefits are available, who qualifies, and how to apply.

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India

India Briefing

India’s Employment Linked Incentive Scheme Targets 35 Million Jobs Over Two Years

07/02/2025

India's Employment Linked Incentive (ELI) Scheme, launched on July 1, 2025, offers incentives to first-time employees and employers. The scheme benefits shall apply to positions created between August 1, 2025, and July 31, 2027.

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Country Guide Portal
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Vietnam

Vietnam Briefing

Amended Law on Products and Goods Quality: Enhancing Traceability and Compliance

07/02/2025

Vietnam’s revised Law on Product and Goods Quality, effective January 2026, introduces digital passports, stricter e-commerce oversight, and risk-based inspections to enhance product traceability and compliance.

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Country Guide Portal
Publications

Middle East

Middle East Briefing

Dubai Launches First Time Home Buyer Program

07/02/2025

Dubai has launched a digital-first homebuyer program offering UAE residents—both nationals and expatriates—preferential terms on properties.

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Publications

 

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Asia Briefing publishes articles, magazines, and guides on doing business in Asia.
It has been produced by Dezan Shira and Associates since 1999.

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