The Base Erosion and Profit Shifting (BEPS) initiative was introduced initially by the Organisation for Economic Co-operation and Development (OECD) in 2013 but later endorsed by the G20 in November 2015. It has had a significant impact on the global network of tax treaties.
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Sosialisasi UU HPP Cluster Pajak Karbon (Carbon Tax)
As it is known, the Tax Regulation Harmonization Law (UU HPP) was enacted on October 29th, 2021, in which the UU HPP contains additions and changes to several tax-related regulations.