INTERNATIONAL TAXATION (2 Credits)
Learning Outcomes:
On successful completion of this course, student will be able to: Explain International taxation and double taxation issues related to international taxation; Analyze International tax avoidance and nondiscrimination principles and process of double tax avoidance agreement; Analyze International tax issues on PE and business profits; Explain personal and other income international tax issues; Explain double taxation agreement model.
Topics:
- Introduction of International Taxation in Indonesia;
- Double tax avoidance agreement model;
- Interpretation of double tax avoidance agreement;
- Permanent establishment and business profits;
- Passive income;
- Immovable property and capital gain;
- Personal income and other income;
- International tax avoidance;
- Nondiscrimination principles and process of double tax avoidance agreement;
- Tax Treaty Agreement Indonesia and others country : Singapore , USA and Netherlands
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