The Indonesian transfer pricing guidelines issued in Septembr 2010 have already been amended and now align more with the 2010 OECD Guidelines. In addition, the documentation requirements for domestic transactions now only apply in specific circumstances and the de minimis limit has been substantially increased. Finally, some additional guidance is now provided for several matters that were either not previously addressed or where only very limited guidance was provided. In this Transfer Pricing Alert an overview of the main amendments is provided.