Surrogate Parent Entity

PER-29 also allows an overseas parent entity to appoint a constituent entity within its group as a surrogate parent entity, as long as all the following criteria are achieved :

  1. The taxpayer in Indonesia notifies the DGT about which constituent entity is appointed as a surrogate parent entity;
  2. The country / jurisdiction where such appointed surrogate parent entity resides obliges its taxpayers to file a CbCR and such country / jurisdiction has a Qualifying Competent Authority Agreement (“QCAA”) with Indonesia; and
  3. The appointed constituent entity should be the only entity within the group that is appointed as a surrogate parent entity.

Leave a Reply

how can we help you?

Contact us at the Consulting WP office nearest to you or submit a business inquiry online.

see our gallery

Looking for a First-Class Tax and Customs Consultant?