| Issue Number : 3586

Criteria for Permanent Establishments Further Defined

In order to broaden the scope of permanent establishments (Bentuk Usaha Tetap – “BUT”) so that it encompasses the development of international business models such as Over-the-Top operators, the Minister of Finance (“Minister”) has issued Regulation No. 35/PMK.03/2019 on the Determination of Permanent Establishments (“Regulation 35/2019”).[1]

In order to achieve the above stated goal, Regulation 35/2019 addresses the following provisions:

......

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In order to broaden the scope of permanent establishments (Bentuk Usaha Tetap – “BUT”) so that it encompasses the development of international business models such as Over-the-Top operators, the Minister of Finance (“Minister”) has issued Regulation No. 35/PMK.03/2019 on the Determination of Permanent Establishments (“Regulation 35/2019”).[1]

In order to achieve the above stated goal, Regulation 35/2019 addresses the following provisions:

......

Subscribe to read more legal analysis.

Hukumonline Pro Intelligence

Platform AI hukum terpercaya sebagai solusi komprehensif riset Anda

professionalprofessionalProfessional Solutions
professionalprofessionalUniversity Solutions
*Syarat dan ketentuan berlaku
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