THE BRIEFING · Every fortnightly Wednesday · Under 90 seconds
Two countries, two rulebooks, one board agenda. For groups running India and Indonesia side by side, the rules that shape tax, data, AI and audit seldom arrive on the same clock. The Briefing is a fortnightly Wednesday series: one cross-border issue, explained in under 90 seconds in a podcast-style video, with the sources, three takeaways and one question to take to your next board meeting. This is the first issue. Ten briefings are lined up through 10 March 2027.
The first ten briefings
Wed 4 Nov: India says 14%. Indonesia says 15%. Is anyone modelling both? (this issue)
Wed 18 Nov: The access review happened. On the slide.
Wed 2 Dec: This video is AI. Who had to tell you?
Wed 16 Dec: Two export clocks. Pointing in opposite directions.
Wed 30 Dec: Pick the AI model later. First, find your ledger.
Wed 13 Jan 2027: India lets your data leave. Indonesia wants proof first.
Wed 27 Jan 2027: Same IFRS. Different clocks. One consolidation headache.
Wed 10 Feb 2027: An algorithm refused the loan. Your board owns the answer.
Wed 24 Feb 2027: One AI policy. Two rulebooks. No excuses.
Wed 10 Mar 2027: Your auditor will ask for one file. Do you have it?
This issue: Wednesday 4 November 2026
India taxes book profit at 14%. Indonesia now enforces a 15% global minimum. Does your group model both?
Watch the 90-second briefing: https://www.youtube.com/shorts/OHnON3Y_8dk
Three takeaways
India: minimum alternate tax under section 206 of the new Income-tax Act is 14% of book profit from 1 Apr 2026, down from 15%, for companies outside the concessional regimes. India has not legislated the global minimum tax.
Indonesia: the domestic minimum top-up tax has applied since 1 Jan 2025 to groups with revenue of at least EUR 750 million in two of the previous four years; for calendar-year groups, registration closed on 30 Sep and the first payment is due by 31 Dec.
Check now: is your group in scope, did your Indonesian entity register, and who is modelling the December payment?
A question for your next board or leadership meeting
Is your Indonesian entity registered for the top-up tax?
Sources
India: section 206, new Income-tax Act. Indonesia: domestic minimum top-up tax from 1 Jan 2025.
Made with an AI avatar and AI voice of CA Loganathan Anandan. Practitioner commentary, not legal or tax advice.
More briefings: youtube.com/@caloganathan