Pajak International
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Pajak International
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Author : Sartono, SE, Ak, MA, CPOD
language : id
Publisher: Faqih Publishing
Release Date : 2023-10-16
Pajak International written by Sartono, SE, Ak, MA, CPOD and has been published by Faqih Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-10-16 with Business & Economics categories.
Pajak Internasional memberikan gambaran perihal ketentuan perpajakan terhadap objek, dan subjek pajak luar negeri Pajak Internasional tidak hanya membahas dari sisi hukum namun lebih membahas bentuk kerjasama pemungutan pajak dengan pihak luar negeri, perihal perjanjian penghindaran pajak berganda, tax treaty (P3B), namun lebih mengenal sejauh mana praktek tax avasion, tax avoidance tan tax planning pajak Internasional Sistematika buku ini dimulai dari pengantar pajak internasional, yurisdriksi, hukum dan sumber pemajakan internasional, metode penghindaran pajak berganda, tax treaty (P3B), perbedaan tax treaty Indonesia -OECD-UN model, permanent establishment vs. Badan usaha tetap, associate enterprise, tax avoidance Pembahasan berikutnya tentang, perlakuan hubungan istimewa, transfer pricing (TP) & advance price agreement (APA), tax haven, thin capitalization & debt equity ratio(DER), controlled foreign corporation (CFC), kredit pajak & pajak PPh pasal 26, tax planning pajak luar negeri, Aspek Internasional dalam PPH. Bagi para wajib pajak, praktisi, akademi dan perusahaan silahkan dibeli dan dibaca buku ini karena ini paket lengkap perihal perlakukan, teknik dan tatacara pajak internasional
Perpajakan Internasional
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Author : Lawe Anasta
language : id
Publisher: Penerbit Salemba
Release Date : 2024-06-13
Perpajakan Internasional written by Lawe Anasta and has been published by Penerbit Salemba this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-06-13 with Business & Economics categories.
Buku Perpajakan Internasional ini merupakan panduan bagi mahasiswa dan pembaca lainnya dalam memahami perpajakan, khususnya Pajak Internasional, dengan mudah dan luwes, serta sebagai sarana untuk mengaplikasikan ilmu dan memberikan petunjuk agar mahasiswa dan pembaca lainnya bisa memperoleh gambaran secara jelas, baik secara teori maupun praktik, untuk menyelesaikan kasus-kasus terkait Pajak Internasional. Setelah mempelajari buku Perpajakan Internasional ini diharapkan mahasiswa dan pembaca lainnya dapat memahami dan mengaplikasikan ilmu di bidang perpajakan sesuai peraturan perpajakan yang berlaku di Indonesia, mulai dari tata cara merencanakan, mengorganisasikan, melaporkan, dan mengefisienkan setiap jenis pajak. Materi yang dibahas dalam buku ini mencakup: Bab 1 Konsep Dasar Pajak Internasional Bab 2 Yurisdiksi Pemajakan Internasional Bab 3 Sumber Penghasilan Pajak Internasional Bab 4 Capital Gain, Aset dan Penghasilan Lainnya Bab 5 Pemajakan atas Dividen, Bunga, Royalti, dan Capital Gain Bab 6 Kerjasama Perpajakan Internasional Bab 7 Tax Treaty Provision-I Bab 8 Mutual Agreement Procedure (MAP), Advance Pricing Agreement (APA) Bab 9 Penetapan Harga Transfer Bab 10 Tax Havens, Harmfull Tax Competition, dan BEP Shifting Bab 11 Controlled Foreign Corporation Bab 12 Persetujuan Penghindaran Pajak Berganda
International Tax Primer
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Author : Brian J. Arnold
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2016-01-21
International Tax Primer written by Brian J. Arnold and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-01-21 with Law categories.
International Tax Primer provides an introduction to the policies that countries seek to advance with their international tax rules, with numerous examples drawn from the practices of both developed and developing countries. This third edition has been expanded substantially, due to the major developments that have occurred since the second edition of this indispensable resource appeared in 2004 – not least the fact that innumerable smalland medium-sized firms, as well as individuals, now engage in cross-border transactions that cause them and their tax advisers to confront international tax issues on a regular basis. Moreover, as the countries of the world have become increasingly integrated economically, the importance of the major issues that a country must confront in designing its international tax rules and in coordinating those rules with the tax systems of its trading partners has mushroomed. The book strikes a balance between the specific and the general by illustrating the funda mental principles and structure of international tax with frequent reference to actual practice in a variety of countries. Coverage includes the following: • role of the tax adviser in planning international transactions; • taxation of residents on foreign income and of non-residents on domestic income; • mechanisms used to mitigate the risks to taxpayers of international double taxation; • transfer pricing rules to prevent the avoidance of tax by multinational corporations; • anti-avoidance measures dealing with tax havens, treaty shopping, and other offensive tax planning activities; • overview and analysis of the provisions of bilateral tax treaties and the OECD and UN • Model Treaties on which they are generally based; and • challenges posed by taxation of income derived from the digital economy. New material in the third edition includes analysis of the OECD’s initiative against base erosion and profit shifting (BEPS), tax aspects of hybrid entities and financial instruments, and taxation of fees for technical services as proposed under the UN Model Treaty. Although of greatest value to tax practitioners and government officials confronting interna tional tax for the first time, this book is sure to continue in use by tax professionals at every level of experience and on a worldwide basis.
International Tax Policy And Double Tax Treaties
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Author : Kevin Holmes
language : en
Publisher: IBFD
Release Date : 2007
International Tax Policy And Double Tax Treaties written by Kevin Holmes and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Double taxation categories.
Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice operate to ultimately impose tax on international business and investment.
International Law Of Taxation
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Author : Peter Hongler
language : en
Publisher: Oxford University Press
Release Date : 2021-09-17
International Law Of Taxation written by Peter Hongler and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-09-17 with Law categories.
In this fresh, objective, and non-argumentative volume in the Elements of International Law series, Peter Hongler combines a comprehensive overview of the technical content of the international tax law regime with an assessment of its crucial relationship to wider international law. Beginning with an assessment of legal principles and foundations, the book considers key general principles, treaty based regimes, and regional integration in tax matters. In the second half of the work Hongler places international tax law in the context of its wider relationships with human rights law, and trade and investment law. He concludes by considering major legal successes and failures and what might be done to address these.
Advanced Introduction To International Tax Law
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Author : Reuven S. Avi-Yonah
language : en
Publisher: Edward Elgar Publishing
Release Date : 2019
Advanced Introduction To International Tax Law written by Reuven S. Avi-Yonah and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with Double taxation categories.
This Second Edition provides an updated and succinct, yet highly informative overview of the key issues surrounding taxation and international law from Reuven Avi-Yonah, a leading authority on international tax. This small but powerful book surveys the nuances of the varying taxation systems, offering expert insight into the scope, reach and nature of international tax regimes, as well as providing an excellent platform for understanding how the principles of jurisdiction apply to tax and the connected tools that are used by countries in imposing taxes. It includes new material on BEPS, the EU Anti Tax Avoidance Package, and the US Tax Cuts and Jobs Act.
International Taxation Of Permanent Establishments
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Author : Michael Kobetsky
language : en
Publisher: Cambridge University Press
Release Date : 2011-09-15
International Taxation Of Permanent Establishments written by Michael Kobetsky and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-09-15 with Law categories.
The effects of the growth of multinational enterprises and globalization in the past fifty years have been profound, and many multinational enterprises, such as international banks, now operate around the world through branches known as permanent establishments. The business profits article (Article 7) of the OECD model tax treaty attributes a multinational enterprise's business profits to a permanent establishment in a host country for tax purposes. Michael Kobetsky analyses the principles for allocating the profits of multinational enterprises to permanent establishments under this article, explains the shortcomings of the current arm's length principle for attributing business profits to permanent establishments and considers the alternative method of formulary apportionment for allocating business profits.
The Public International Law Of Taxation
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Author : Asif H. Qureshi
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2019-05-22
The Public International Law Of Taxation written by Asif H. Qureshi and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-05-22 with Law categories.
The phenomenal internationalization of taxation occurring in recent years has called for a second edition of this classic handbook. Even though a quarter of a century has passed, the farsighted first edition has remained in constant use worldwide and has even grown in importance. Now it has been thoroughly updated by the author, who has brought his piercing insight to bear on the current world of international tax law while retaining the book’s practical format, structure of primary materials, and detailed commentary. Emphasizing the need for an international consciousness in relation to issues of taxation, Professor Qureshi focuses extensively on the problems associated with fiscal jurisdiction, international constraints in domestic taxation, double taxation, and tax evasion and avoidance. In particular the following are covered: treaty law with specific reference to taxation; fiscal aspects of international monetary, investment, and trade law; enforcement of international tax claims; exchange of information; assistance in recovery of tax claims; mechanisms for the resolution of international tax disputes; base erosion and profit shifting in the framework of public international law; and contribution of international institutions to fiscal capacity development. Assimilating in one source the basic materials in public international law germane to taxation – including cases, texts of international agreements, discourse in secondary sources, and incisive commentary, all updated to the present – this new edition of the most authoritative and important book in its field will be of immeasurable value to tax practitioners worldwide, national taxation authorities, international institutions, and the international tax community more generally.
Ibfd International Tax Glossary
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Author : Julie Rogers-Glabush
language : en
Publisher: IBFD
Release Date : 2009
Ibfd International Tax Glossary written by Julie Rogers-Glabush and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Taxation categories.
Authoritative resource for defining tax and tax-related terms. With the addition of over 120 completely new definitions and over 100 substantially revised descriptions, this edition contains more than 2,000 tax terms, clearly and concisely defined in English; alphabetical listing of some 400 English terms together with their French, German, Spanish and Dutch equivalents; cross-referenced listing of terms indicating similar, related and contrasting terms; abbreviations and bibliographical references to aid further research; a list of tax-related organizations, with brief descriptions and Internet addresses; accurate descriptions of both traditional and more obscure terms; expanded coverage of terms relating to customs, VAT, capital taxes, transfer pricing and EU tax law terminology; a separate extensive list of tax-related organizations in some 40 countries.
The International Taxation System
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Author : Andrew Lymer
language : en
Publisher: Springer Science & Business Media
Release Date : 2012-12-06
The International Taxation System written by Andrew Lymer and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-12-06 with Business & Economics categories.
International taxation is a vital issue for a growing number of business and individuals across the world. The need to understand how the international system of taxation works is therefore a subject of importance to many people. The International Taxation System provides this understanding by bringing together experts from the most important fields in the subject who have each authored chapters especially for this book. They each provide brief, structured and easy to understand explanations of the key concepts edited together into one volume to provide a unique, very readable, guide to the field. While this text is aimed at masters or advanced undergraduate level students, it will also be of interest to those requiring a professional understanding of the topic. Each chapter introduces a different aspect of the international taxation system, explains the important issues to be understood in each case and provides suggestions for discussion and further reading.