Contoh: Short Essay "Customs Valuation Aspects for Better Judgment on Transfer Pricing"
Berikut merupakan essay singkat yang saya kirimkan pada seleksi training OECD yang diadakan kantor beberapa tahun yang lalu. Buat yang membutuhkan, mudah-mudahan dapat membantu dalam membuat essay singkatnya. Customs Valuation Aspects for Better Judgment on Transfer Pricing While promoting reformation among the government institution in Indonesia through modernizing the tax administration system, Directorate General of Taxes (DGT) also faces serious challenges in fulfilling its main duty to collect the state revenue in various aspects, including worldwide trading. As the worldwide trading activities are increasing, DGT should give considerably attention on the pricing of those traded goods. Most of world trade is carried out by multinational enterprises (MNEs), and half of that consists of transfer of goods, intangibles and services within. These issues make international taxation and in particular transfer pricing become a serious concern for tax administrations am...