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]
Criteria for Permanent Establishments Further Defined
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