Navigating the Development of International Tax Regulation in Indonesia

作     者：Septian Fachrizal Mitsalina Choirun Husna 

作者机构：Directorate of International Taxation Directorate General of Taxes Indonesia 

出 版 物：《Belt and Road Initiative Tax Journal》 (‘一带一路’税收（英文）)

年 卷 期：2023年第4卷第2期

页      面：98-107页

学科分类：02[经济学] 0202[经济学-应用经济学] 020203[经济学-财政学（含∶税收学）] 

主　　题：International tax regulation Tax reform BEPS Two-Pillar Solution 

摘      要：The area of international taxation is constantly evolving due to factors including globalisation,technological advancements,and the economy’s increasing *** recent times,there has been an increased focus on addressing tax avoidance,promoting tax justice,and addressing tax issues resulting from the digi­talisation of the *** of the most significant developments in international taxation in recent years was the BEPS Action Plan and the Two-Pillar Solution frame­work proposed by the OECD and G20 on *** released Government Reg­ulation No.55/2022,which includes regulations on international tax matters,among other things,in response to the globalisation of international *** from that,Indonesia is considering applying Amount B as a rule or safe harbour provision because of the dynamics surrounding international ***,a strong correlation exists between the transformation of international taxation worldwide and the shifts in Indonesia’s international field.