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TaxFlash | Page 1 of 2 TaxFlash Tax Indonesia / 2019 年９月 / 第 16号 外国税額控除 – アップデート 財務大臣は、外国税額控除について規定する規則 No.192/PMK.03/2018の二回 目の公布 (以下「PMK-192 公布 II」) を行いました。初回のPMK-192の詳細につい ては Tax Flash No.02/2019 をご参照ください。 PMK-192 公布 II では、資産の売却から生じる国外の損失が、同一国からの配当金 と相殺できる、添付資料パート A – 例 No.2における計算例を公開しています。 本稿の詳細についてご質問等ございましたら、担当者まで随時ご連絡ください。 ____________________ 外国税額控除 – アップデ ート P1 ________________ TaxFlash | Page 2 of 2 Your PwC Indonesia contacts: Abdullah Azis abdu llah.azis@id.pwc.com Gerardus Mahendra gerardus.mahendra@id.pwc.com Raemon Utama raemon.utama@id.pwc.com Adi Poernomo adi .poernomo@id.pwc.com Hasan Chandra hasan.chandra@id.pwc.com Runi Tusita ru ni.tusita@id.pwc.com Adi Pratikto adi .pratikto@id.pwc.com Hendra Lie hendra.lie@id.pwc.com Ry osuke R Seto ryosuke.r.seto@id.pwc.com Al exander Lukito alexander.lukito@id.pwc.com Hi sni Jesica h isni.jesica@id.pwc.com Ry uji Sugawara ryu ji.sugawara@id.pwc.com Al i Widodo al i .widodo@id.pwc.com Hy ang Augustiana hyang.augustiana@id.pwc.com Soery o Adji e soeryo.adjie@id.pwc.com Ami t Sharma amit.xz.sharma@id.pwc.com Ki anwei Chong kianwei.chong@id.pwc.com Sujadi Lee su jadi.lee@id.pwc.com Andri as Hendrik andrias.hendrik@id.pwc.com Laksmi Djuwita laksmi.djuwita@id.pwc.com Sutri sno Ali su trisno.ali@id.pwc.com Anton Manik anton.a.manik@id.pwc.com Lukman Budiman lu kman.budiman@id.pwc.com Suy anti Halim su yanti.halim@id.pwc.com Antonius Sanyojaya antonius.sanyojaya@id.pwc.com Mardi anto mardianto.mardianto@id.pwc.com Ti m Watson tim.robert.watson@id.pwc.com Ay Tjhing Phan ay .tjhing.phan@id.pwc.com Margi e Margaret margie.margaret@id.pwc.com Tjen She Si ung tjen.she.siung@id.pwc.com Bri an Arnold brian.arnold@id.pwc.com Mohamad Hendriana mohamad.hendriana@id.pwc.com Turi no Suyatman tu rino.suyatman@id.pwc.com Deny Unardi deny.unardi@id.pwc.com Oki Octabiyanto oki .octabiyanto@id.pwc.com Yessy Anggraini yessy.anggraini@id.pwc.com Dexter Pagayonan dexter.pagayonan@id.pwc.com Omar Abdulkadir omar.abdulkadir@id.pwc.com Yuliana Kurniadjaja yu liana.kurniadjaja@id.pwc.com Engel ine Si agian engeline.siagian@id.pwc.com Otto Sumaryoto otto.su maryoto@id.pwc.com Yunita Wahadaniah yu nita.wahadaniah@id.pwc.com Enna Budiman enna.budiman@id.pwc.com Parl uhutan Simbolon parluhutan.simbolon@id.pwc.com Gadi s Nurhidayah gadis.nurhidayah@id.pwc.com Peter Hohtoulas peter.hohtoulas@id.pwc.com www.pwc.com/id Pw C Indonesia @PwC_Indonesia If you would like to be removed from this mailing list, please reply and write UNSUBSCRIBE in the su bject l ine, or send an email to contact.us@id.pwc.com DISCLAIMER: This content is for general information purposes only, and should not be used as a su bstitute for consultation with professional advisors. © 2019 PT Prima Wahana Caraka. All rights reserved. PwC refers to the Indonesian member firm, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details.
