International Taxation

Learning Outcomes

By the end of this course, the students will be able to: Apply the tax regulations in Indonesia related to international transactions; Calculate the tax in the international transaction in order to avoid double taxation; Explain the aspect of tax of international trade and investment

Topics

1. International Taxation: Background and Objectives
2. Subject and object of tax related to International Taxation
3. Aspect of International Taxation on Indonesia Income Tax Regulation (UU PPh)
4. Tax on Overseas income to resident taxpayer
5. Overseas Tax credit
6. International double taxation
7. Tax treaty of double taxation
8. Avoiding double taxation method in Tax treaty of double taxation
9. Transfer Pricing; Income transaction and Tax of foreign currency
10. Tax heaven and tax evasion countries
11. Regulation and control for tax evasion