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"With regard to this topic, this volume is the first to offer a concise analysis of transfer pricing in the international tax arena from an interdisciplinary legal and economic point of view. Fundamentals such as the efficient allocation of resources within multi-unit firms and distortions between different goals of transfer pricing as well as different aspects of it in tax and corporate law, the traditional OECD approach and practical aspects concerning intangibles, capital and risk allocation are covered by outstanding authors."

"Fundamentals of International Aviation Law and Policy offers students a systematic, tailored and dynamic approach to understanding the legal scenario concerning international civil aviation. The book dynamically covers the major areas of international aviation law, and provides an introduction to the multifaceted international regulation of aviation activities in the sphere of public and private law.The book is designed to provide the reader with the fundamental notions concerning international aviation law. It adopts an interactive approach, which aims at engaging the reader by way of using learning tools. The main areas of public and private aviation law are dealt with from a regulatory and practical perspective, and include detailed analyses of existing and applicable legislations, as well as landmark court cases and decisions. Each chapter is tailored to confer to readers a thorough knowledge of the international and, if any, the European applicable legislation. Delivery of these aims is attained through a dynamic and balanced use of didactic instruments and immediate information.The book is intended for a varied audience of students and professionals involved in the aviation world, without requiring the possession of specific legal knowledge or background. It also aims to constitute a useful reference material for those who are familiar with legal terminology and aviation specifics."

"Penelitian ini memeriksa peran aturan anti-penghindaran terkait transfer pricing dalam melawan praktik profit shifting bermotif pajak. Penelitian sebelumnya telah menemukan bahwa dalam rezim aturan anti-penghindaran terkait transfer pricing yang ketat, penegakan hukum dapat mengurangi praktik profit shifting bermotif pajak yang dilakukan oleh perusahaan multinasional. Studi ini berfokus pada apakah peraturan terkait transfer pricing baru yang disarankan oleh OECD dapat mempengaruhi penghindaran pajak internasional di negara-negara ASEAN. Tujuan dari penelitian ini adalah untuk memberikan bukti empiris pengaruh Proyek BEPS yang diinisiasi oleh OECD dan G20 terhadap penghindaran pajak internasional oleh perusahaan multinasional, khususnya di negara-negara berkembang yang berpartisipasi dalam Proyek BEPS. Penelitian ini menggunakan model modified-HRA atau pendekatan Hines and Rice, untuk mengukur elastisitas perbedaan tarif pajak terhadap profitabilitas yang dilaporkan sebagai ukuran penghindaran pajak internasional. Penelitian ini menggunakan teknik purposive sampling, dimana sampelnya adalah perusahaan publik di ASEAN yang dimiliki oleh perusahaan asing. Penelitian ini kemudian membahas efek moderasi dari aturan anti-penghindaran terkait transfer pricing pada penghindaran pajak internasional secara umum, dan selanjutnya di setiap kategori negara dan perusahaan. Dengan menggunakan komponen peraturan terbaru, penelitian ini menilai ulang skor keketatan aturan anti-penghindaran terkait transfer pricing untuk setiap negara selama tahun pengamatan 2012-2019. Penelitian ini menemukan bahwa pembaruan peraturan dan kerja sama multilateral yang disarankan oleh OECD dapat mengurangi praktik penghindaran pajak internasional di negara-negara berkembang ASEAN, terutama oleh perusahaan subsider yang tidak terafiliasi negara low tax jurisdiction. Penelitian ini juga memeriksa peran keanggotaan Inclusive Framework dalam penghindaran pajak internasional. Penelitian ini menemukan bukti lemah tentang pengaruh Inclusive Framework terhadap penghindaran pajak internasional.

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This study examined the role of transfer pricing anti-avoidance rules in countering tax-motivated profit-shifting practices. Previous research has found that in a strict transfer pricing anti-avoidance rules regime,  law enforcement can reduce tax-motivated profit-shifting activities conducted by multinational companies. This study focused on whether the new transfer pricing regulations suggested by the OECD could affect international tax avoidance in ASEAN countries. The purpose of this study is to provide empirical evidence of the influence of the BEPS project initiated by the OECD and G20 on international tax avoidance by multinational companies, especially in ASEAN developing countries participating in the BEPS project. This study incorporated a modified Hines and Rice approach (HRA) fixed-effect regression model to measure the elasticity of tax rates difference to reported profitability as a measure for international tax avoidance. This study use purposive sampling techniques, where the samples are public companies in ASEAN owned by foreign companies. This study then discuss the moderating effect of transfer pricing anti-avoidance rules on international tax avoidance in general, and further in each category of countries and companies. Using the latest regulatory components in country transfer-pricing guidelines, This study re-score the transfer pricing anti-avoidance rules for each country along the observation years of 2012-2019. This study found that regulatory updates and multilateral cooperation suggested by the OECD could reduce international tax avoidance practice in ASEAN developing countries, especially by subsidiaries which are not low tax jurisdiction affiliates. This study also examined the role of Inclusive Framework membership on international tax avoidance. This study found weak evidence of the influence of Inclusive Framework toward international tax avoidance."

"ABSTRAKTransaksi impor merupakan salah satu bentuk dari perdagangan internasional. Parapelaku transaksi impor bisa dilakukan antara orang perorangan tetapi bisa juga dilakukanoleh antarbadan usaha yang tergabung dalam Multinational Enterprises (MNE).Beberapa hasil penelitian, tulisan, dan makalah telah memberikan fakta bahwa tidaksedikit transaksi antarbadan usaha yang tergabung dalam MNE dilakukan dalam rangkatransfer pricing. Praktik transfer pricing ini sungguh merugikan keuangan negara apabiladilakukan tidak sesuai dengan prinsip arm's length price karena dapat mengurangipenerimaan negara dari sektor pajak internasional. Organization for EconomicCooperation and Development (OECD) telah memberikan panduan berupa metodependekatan yang dapat mengindentifikasi apakah suatu transaksi internasional/impordilakukan sesuai dengan prinsip arm's length price. Di lain pihak World TradeOrganization (WTO) mempunyai salah satu landasan hukum dalam menilai apakah suatunilai impor dari transaksi impor dapat diterima sebagai nilai pabean atau tidak, yaituAgreement on Implementation of Article VII of the General Agreement on Trade andTariff (GATT) 1994 yang selanjutnya disebut sebagai Customs Valuation Agreement(CVA). CVA ini sendiri telah diratifikasi oleh Indonesia berdasarkan Undang-UndangNomor 7 Tahun 1994 Tentang Pengesahan Agreement Establishing the World TradeOrganization dan selanjutnya disematkan ke dalam Pasal 15 Undang-UndangKepabeanan Nomor 17 Tahun 2007. Benarkah transfer pricing terjadi dalam transaksiimpor di Indonesia? Bagaimana CVA dan Peraturan Perundang-Undangan di Indonesiamengatur tentang transfer pricing tersebut? Untuk itu tesis ini disusun dalam rangkamenjawab dan memberi solusi atas masalah yang muncul tersebut.

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ABSTRACTImport transaction is one form of international trade. The import transaction could bedone by any persons but could be done by the business entities associated inMultinational Enterprises (MNE). Some research, writing, and journal gave the facts thatsome transactions of these business entities associated in MNE indicated transfer pricing.Transfer pricing really made state income loss when it is not according to arm's lengthprice principle because this could be state income from international tax sector loss.Organization for Economic Cooperation and Development (OECD) gave the guidanceabout the method for identification whether the international/import transaction conformwith arm's length price principle. In the other hand World Trade Organization (WTO)gave a principle or law for conducting whether the import value from the importtransaction conform with customs valuation, the law is Agreement on Implementation ofArticle VII of the General Agreement on Trade and Tariff (GATT) 1994 then titled byCustoms Valuation Agreement (CVA). CVA ratified by Indonesia according to Undang-Undang Nomor 7 Tahun 1994 Tentang Pengesahan Agreement Establishing the WorldTrade Organization dan then attached to Article 15 Undang-Undang Kepabeanan Nomor17 Tahun 2007. Has transfer pricing done in import transaction in Indonesia? How CVAand the National Law and Regulations in Indonesia ruled the transfer pricing? Hereby thereason for this thesis to answer and solve the problem arised."

"This book discusses the regulatory framework of contingent protection in the World Trade Organization (WTO) - antidumping, countervailing duties, and safeguards as well as an economic analysis of these instruments. The book's various chapters illuminate the basic functioning of all three protections."

"Penelitian ini bertujuan untuk menganalisis peraturan perpajakan terkait transfer pricing di Indonesia. Transfer pricing merupakan fenomena yang terjadi ketika suatu perusahaan melakukan transfer barang, jasa, atau hak kekayaan intelektual antara entitas anak perusahaan atau afiliasi yang memiliki hubungan istimewa. Dalam konteks perpajakan, transfer pricing menjadi penting karena dapat mempengaruhi alokasi laba dan pembayaran pajak perusahaan. Penelitian ini akan menjelaskan mengenai peraturan perpajakan yang berlaku di Indonesia terkait transfer pricing, termasuk aspek hukum dan peraturan yang mengatur pelaporan, dokumentasi, dan penentuan harga transfer antara entitas yang terkait. Penelitian ini juga membahas kerangka kerja yang digunakan oleh otoritas pajak Indonesia dalam mengendalikan transfer pricing, termasuk pemeriksaan dan sanksi yang diterapkan jika terjadi pelanggaran. Penelitian ini termasuk sebagai penelitian eksplanatoris dengan metode penelitian yang digunakan adalah metode yuridis normatif. Bahan-bahan penelitian yang digunakan adalah data sekunder yang berasal dari aturan perundang-undangan, literatur, serta bahan kepustaan lainnya. Penelitian ini juga mengacu pada studi perbandingan dengan peraturan perundangan negara asing yakni Singapura. Hasil penelitian ini menunjukkan bahwa Indonesia telah memiliki kerangka hukum yang baik terkait transfer pricing, dengan adopsi pedoman dan standar internasional seperti pedoman OECD tentang Transfer Pricing. Peraturan perpajakan di Indonesia mewajibkan perusahaan untuk melaporkan transaksi transfer pricing, menyusun dokumentasi transfer pricing, dan mengikuti prinsip kepatuhan yang ketat. Otoritas pajak Indonesia juga memiliki wewenang untuk melakukan pemeriksaan dan memberlakukan sanksi jika terjadi pelanggaran. Penelitian ini memberikan pemahaman yang lebih baik tentang peraturan perpajakan terkait transfer pricing di Indonesia. Diharapkan hasil penelitian ini dapat meningkatkan kepatuhan perusahaan terhadap peraturan perpajakan dan mendorong transparansi dalam praktik transfer pricing di Indonesia

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.The purpose of this research is to analyze the tax regulations related to transfer pricing in Indonesia. Transfer pricing is a phenomenon that occurs when a company transfers goods, services, or intellectual property rights between subsidiary entities or affiliated entities with associated enterprise. In the context of taxation, transfer pricing is important as it can affect profit allocation and corporate tax payments. This research aims to explain the applicable tax regulations in Indonesia regarding transfer pricing, including the legal aspects and regulations governing reporting, documentation, and determination of transfer prices between related entities. The study also discusses the framework used by the Indonesian tax authorities to control transfer pricing, including audits and sanctions imposed in case of violations. This research is classified as explanatory research, and the research method used is normative juridical method. The research materials used consist of secondary data derived from legislation, literature, and other relevant sources. This study also refers to comparative studies with the legislation of another country, namely Singapore. The results of this research indicate that Indonesia has established a sound legal framework regarding transfer pricing, adopting international guidelines and standards such as the OECD Transfer Pricing Guidelines. Indonesian tax regulations require companies to report transfer pricing transactions, prepare transfer pricing documentation, and adhere to strict compliance principles. The Indonesian tax authorities have the authority to conduct audits and impose sanctions in case of violations. This research provides a better understanding of the tax regulations related to transfer pricing in Indonesia. It is expected that the findings of this research can enhance corporate compliance with tax regulations and promote transparency in transfer pricing practices in Indonesia."