International Taxation (4)

Learning Outcomes :

1. Explain International taxation and double taxation issues related to international taxation
2. Analyze International tax avoidance and nondiscrimination principles and process of double tax avoidance agreement: tax planning, treaty shopping, beneficial owner, controlled foreign corporation, thin capitalization
3. Analyze International tax issues on PE and business profits
4. Explain International Taxation of Shipping and Air Transportation of international taxation
5. Analyze passive income, capital gain, personal income, and other income of international tax issues

Topics:

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