October 25, 2019

Transfer Pricing and CFCs in Indonesia

Interesting Jurisdictions, U.S. Tax Planning / By

Overview Principal legislation The principal transfer pricing legislation is: the Indonesian Income Tax Law No. 7 of 1983, as last amended by Income Tax Law No. 36 of 2008 (ITL); Government Regulation No. 74 of 2011 concerning Procedures for Implementing Rights and Obligations of Taxation Liability; the Director General of Taxes Regulation No. PER-43/PJ/2010 (PER-43) …

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Failure to File IRS Form 8854 after Surrendering a Green Card or after Expatriation

U.S. Tax Planning / By

I was sharing with my colleague that we have had 5 inquiries this week on a single topic. US exposed persons who gave up US passports or Green Cards but failed to file Form 8854 – Initial and Annual Expatriation Statement – https://www.irs.gov/forms-pubs/about-form-8854 1. Is it the end of the world? No 2. Does it mean …

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