Transfer Pricing and English Tax Law Reference Package

A two-book package for transfer pricing practitioners who need in-depth practical guidance alongside a reference to Indonesian tax law text in English.

Transfer Pricing: Ideas, Strategies, and Practical Guidance from an International Tax Perspective, 2nd Edition Volume II contains 14 chapters: transfer pricing on special transactions (intangible assets, including hard-to-value intangibles; intragroup services and low-value-adding services; cost contribution arrangements; and intragroup financial transactions covering loans, cash pooling, and guarantee fees); corporate TP strategies (arm's-length-based business restructuring, setting and testing transfer prices, TP risk management); procedural aspects (burden of proof, documentation based on BEPS Action 13 with three-tier documentation, audits, objections and appeals, MAP and APA); and recent developments (limitations of the arm's length principle, permanent establishment profit allocation, safe harbours, and TP issues in developing countries). 550 pages.

The Consolidation in a Single Text: GPTP Law, Income Tax Law, and VAT Law - English Edition presents the official text of the GPTP Law and Income Tax Law, including Indonesia's related-party and transfer pricing provisions. This book is presented in English based on the latest provisions of Law No. 6 of 2023 and Law No. 1 of 2026, making it useful for preparing TP documentation and coordinating with global tax teams.

This package is ideal for international transfer pricing consultants, global tax teams at multinational companies, and Big Four firms handling Indonesian TP issues.

Package contents:

1. Transfer Pricing: Ideas, Strategies, and Practical Guidance, 2nd Edition Volume II (550 pages, February 2023)
2. SDSN English Edition (308 pages, May 2026)

Editors:

Darussalam, Danny Septriadi, B. Bawono Kristiaji, and Atika Ritmelina M.

Publisher:

DDTC (PT Dimensi Internasional Tax)