INTERNATIONAL TAXATION (4 Credits)

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;
10. Income transaction and Tax of foreign currency;
11. Tax heaven and tax evasion countries;
12. Regulation and control for tax evasion.