The purpose of this report is to provide the Government of Indonesia and other stakeholders with a detailed analysis of profit shifting.

Macau, who participated in tax amnesty. These countries have become a safe place for Indonesia's taxpayers to keep their assets abroad. Secara umum negara tax haven adalah negara2 yang menerapkan peraturan pajak yang tidak sewajarnya sehingga menimbulkan distorsi pajak dengan negara lain. The. Following Singapore's willingness to cooperate with Indonesia's tax authority, the government will move to create a bilateral tax agreement with.

IAS 12 Income Taxes was issued by the International Accounting Standards Committee (IASC) in October It replaced IAS 12 Accounting for Taxes on Income. Amerika Serikat, Bermuda, Pakistan, Kuwait, Macau dan lainnya tidak mengimplementasikan PPN. Meskipun tidak memiliki VAT, tetapi beberapa negara. Kalo belum berubah daftarnya ada di KMK /KMK/, negara-negara Tax Heaven seperti: Bahama, British Virgin Island, Cayman Island, Hongkong, Macau.