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:

1. Introduction of International Taxation in Indonesia;
2. Double tax avoidance agreement model;
3. Interpretation of double tax avoidance agreement;
4. Permanent establishment and business profits;
5. Passive income;
6. Immovable property and capital gain;
7. Personal income and other income;
8. International tax avoidance;
9. Nondiscrimination principles and process of double tax avoidance agreement;
10. Tax Treaty Agreement Indonesia and others country : Singapore , USA and Netherlands