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