Pada hari Senin, 5 November 2018 hingga Sabtu, 10 November 2018 bertempat di Auditorium Vokasi Universitas Indonesia akan diselenggarakan International Taxation Training yang bertajuk “Tax Treaty and Recent Development Concerning UN and OECD Models”. Training tersebut akan dimulai pukul 09.00 WIB hingga pukul 16.00 WIB berturut-turut selama 6 hari.
Pembicara training yang disponsori oleh Kemenkeu Corporate University dan Kantor Wilayah Direktorat Jenderal Pajak Jakarta Selatan II ini adalah:
Jacques Sasseville, yang merupakan:
- Guest Lecture di International Taxation Program, University of Leiden and Vienna University
- Head of Tax Treaty Unit, OECD (1995-2016)
- Inter-Regional Advisor, United Nation
Isu-isu yang akan dibahas dari hari pertama hingga hari terakhir dirincikan sebagai berikut:
Senin, 5 November 2018
Introduction:- The changing international tax environment
- Role and basic structure of tax treaties
- History of UN and OECD Models
- Legal status of the UN and OECD Models
- Impact on tax treaties of the G20/OECD BEPS Action Plan
- Current work related to the UN and OECD Models
Selasa, 6 November 2018Analysis of the standard provisions of tax treaties- Persons entitled to treaty benefits
Tax treaty residence
Rules on entitlement to treaty benefits
Concept of tax treaty residence
- Taxation of business profits
Overview of the applicable treaty rules
Concepts of enterprise, business profits and permanent establishment
Attribution of profits to permanent establishments
Rabu, 7 November 2018Analysis of the standard provisions of tax treaties (cont.)- Taxation of business profits (cont.)
Business profits dealt with in other articles
Conflict rules
Income from the operation of ships and aircraft in international traffic
Fees for technical services
- Taxation of income from immovable property
- Taxation of capital gains
- Taxation of dividends
- Taxation of interest
- Taxation of royalties
CasesKamis, 8 November 2018Analysis of the standard provisions of tax treaties (cont.)- Taxation of income from professional services
- Taxation of employment income
- Taxation of directors' fees and remuneration of top-level officals
- Taxation of income of entertainers and sportspersons
- Taxation of pensions and social security payments
- Taxation of income from government services
- Taxation of payments to students and teachers
Jumat, 9 November 2018Analysis of the standard provisions of tax treaties (cont.)- Methods for elimination of double taxation
- Non-discrimination
- Mutual agreement procedure
- Administrative assistance
Interpretation of tax treatiesImproper use of tax treatiesSabtu, 10 November 2018Court decisions related to the interpretationand application of tax treatiesContact Person:(+62) 877-7035-5378 (Eidet)
