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Current Issues on International Taxation - Coggle Diagram
Current Issues on International Taxation
Tax Planning
Techniques
3 D's (Divert, Deduct,Defer)
Treaty Shopping
Dalam Juridiksi Pendapatan
Avoid Permanent Enterprises
Bekerja dgn Entitas Resiko Rendah
Result: Walau penjualan signifikan, pajak yg dikenakan rendah
BEPS (Base Erosion and Profit Shifting)
What?
Strategi dalam tax planning yang manfaatkan celah serta kelemahan-kelemahan dalam peraturan perundang-undangan domestik, untuk memindahkan profit ke low tax countries atau bahkan bebas pajak
Effect?
penurunan revenue sebesar USD 100-240 per tahun
The BEPS Project
Coherence
Substance
Transparency
Digital Economy
Multilateral Instrument
Implementasi BEPS di Indonesia
Harmful Tax Practices (BEPS 5)
Treaty Shopping (BEPS 6)
CBCR/Transfer Pricing Documentation (BEPS 13)
Dispute Resolution (BEPS 14)
Sengketa Pajak (Disputes)
Cause?
Transfer Pricing
Witholding Tax
PE
Tax Residency
Beda interpretasi antara WP dan petugas pajak
Current Condition
Jumlah kasus baru bertambah
Jumlah kasus yang selesai bertambah
Penyelesaian kasus memakan waktu lama
What?
Disagreement between taxpayer and tax authority in respect of the taxpayer’s tax
liabilities or entitlements and related issues
Prevention
Domestic: Unilateral APA
International: Bilateral APA
Resolution
Dom: Objection, Appeal
Inter: Mutual Agreement Procedure
Advance Pricing Agreement (APA)
Manfaat & Tujuan
For Taxpayers
Kepastian Perpajakan, Kurangi potensi risiko transfer pricing, Kurangi compliance cost
For DGT
Beri kepastian pajak, Kurangi potensi risiko trf pricing, Alokasi SDM yg lebih baik, Menciptakan iklim bisnis yg positif, Promosikan kepatuhan yg kooperatif
Key Features Regulasi APA di Indonesia (PMK 22/2020)
Time Coverage (max. 5 yr)
Roll back Provision
Tax Audit & Adjustment
Arm's Length Principle
Evaluation of APA
Renewal of APA
Implikasi COVID-19 pada APA
Kemudahan Administrasi (disesuaikan dgn PER-17/PJ/2020)
Proses Negosiasi secara Virtual
Revisi APA
Mutual Agreement Procedure (MAP)
If the MAP decision is applicable, DGT shall issue the Decision Letter (KEP) of the Mutual Agreement