Abstract:
Transfer pricing is basically aimed at measuring company performance, on the other hand it can also be used as a medium for manipulating taxes, resulting in state revenue which results in state stability, national problems and global challenges.
Muljadi Djaja, Sonny (2021); Transfer Pricing And BEPS Overview In Taxation; International Journal of Scientific and Research Publications (IJSRP)
11(1) (ISSN: 2250-3153), DOI: http://dx.doi.org/10.29322/IJSRP.11.01.2021.p10920