People Innovation Excellence

INTERNATIONAL TAXATION (2 Credits)

Learning Outcomes:

On successful completion of this course, students will be able to: explain International taxation and double taxation issues related to international taxation; analyze International tax avoidance and non-discrimination principles and process of double tax avoidance agreement: tax planning, treaty shopping, beneficial owner, controlled foreign corporation, thin capit; analyze International tax issues on PE and business profits; explain International Taxation of Shipping and Air Transportation of international taxation; analyze Passive income and capital gain of international taxation; analyze Personal and other income of international tax issues.

Topics:

  1. Introduction of International Taxation in Indonesia;
  2. Introduction – International taxation –  Model and Tax Treaty structure – Double tax avoidance agreement model;
  3. Double tax avoidance agreement model;
  4. Permanent establishment and Business Profit;
  5. Tax haven countries and advance Pricing Agreement; Transfer pricing;
  6. Tax Planning; Treaty Shopping, beneficial owner; controlled foreign corporation and special purpose and thin capitalization;
  7. Shipping and Air Transportation;
  8. Passive income and capital gain;
  9. Dependent and independent personal service

Published at : Updated

Periksa Browser Anda

Check Your Browser

Situs ini tidak lagi mendukung penggunaan browser dengan teknologi tertinggal.

Apabila Anda melihat pesan ini, berarti Anda masih menggunakan browser Internet Explorer seri 8 / 7 / 6 / ...

Sebagai informasi, browser yang anda gunakan ini tidaklah aman dan tidak dapat menampilkan teknologi CSS terakhir yang dapat membuat sebuah situs tampil lebih baik. Bahkan Microsoft sebagai pembuatnya, telah merekomendasikan agar menggunakan browser yang lebih modern.

Untuk tampilan yang lebih baik, gunakan salah satu browser berikut. Download dan Install, seluruhnya gratis untuk digunakan.

We're Moving Forward.

This Site Is No Longer Supporting Out-of Date Browser.

If you are viewing this message, it means that you are currently using Internet Explorer 8 / 7 / 6 / below to access this site. FYI, it is unsafe and unable to render the latest CSS improvements. Even Microsoft, its creator, wants you to install more modern browser.

Best viewed with one of these browser instead. It is totally free.

  1. Google Chrome
  2. Mozilla Firefox
  3. Opera
  4. Internet Explorer 9
Close