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PrimeTax

Industries

Tax Issues Shaped by How Your Industry Operates

Business models create recurring tax questions. These are the issues we commonly see in each sector, and the practices that address them.

01

Manufacturing

Foreign-invested manufacturers with imported inputs, export sales, and technology licensed from affiliates.

  • Pricing of raw materials and finished goods with related parties
  • Royalties and technical assistance fees paid to affiliates
  • VAT refund readiness for exporters
  • Customs and bonded-zone interactions with tax positions
02

Energy, Resources & Infrastructure

Capital-intensive projects involving cross-border contractors, project financing, and long-term agreements.

  • Permanent establishment risk for foreign contractors
  • Withholding tax on cross-border services and interest
  • Debt-to-equity and financing structure
  • Tax due diligence for acquisitions and joint ventures
03

Trading & Distribution

High-volume businesses where reconciliation between ledgers, VAT, and withholding tax is critical.

  • Reconciliation of revenue, VAT invoices, and withholding slips
  • Treatment of rebates, discounts, and promotional costs
  • Characterisation of distributors for transfer pricing
  • SP2DK enquiries based on third-party data
04

Technology & Digital Services

Businesses with software licensing, cloud services, and cross-border digital transactions.

  • Characterisation of software and digital service payments
  • VAT on offshore services utilised in Indonesia
  • Intragroup service charges and cost allocations
  • Treaty application for technology-related payments
05

Financial Services & Holding Companies

Holding structures, intragroup financing, and investment vehicles with complex income flows.

  • Interest deductibility and related-party financing
  • Dividend repatriation and withholding tax
  • Group restructurings and share transfers
  • Tax governance across multiple entities
06

Consumer Goods & Healthcare

Brand-driven businesses with marketing intangibles, regional supply chains, and promotional spend.

  • Marketing intangibles and royalty arrangements
  • Deductibility of promotion and entertainment expenses
  • Regional procurement and principal structures
  • Audit exposure on high-volume transactions

Discuss the Issues in Your Sector.

Tell us about your business model and the tax questions it raises. We will suggest a focused starting point.