Indonesia vs “Indonesia Ltd”, April 2016 Supreme Court, Case No. Put-70118/PP/M.IA/15/2016

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In this case “Indonesia Ltd” paid royalties for use of IP owned by the Japanese parent.

Following an audit, the tax authorities issued an assessment where the royalty payments were disallowed.

Judgement of the Court

The Court ruled in favour of the taxpayer.

According to the court “Indonesia Ltd” had been able to prove that services had actually been rendered.


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