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35  Articles
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One cause for the inability to achieve the expected tax revenue target for some last years was the practice of tax avoidance. One form of tax avoidance is the utilization of Controlled Foreign Company (CFC) to defer the recognition of income from overseas... see more

Tujuan penelitian ini adalah meninjau aspek dalam BEPS Action Plan 4 yang direkomendasikan oleh OECD dan G20 terhadap peraturan terkait pembatasan interest deductions and other financial payments di Indonesia. Penelitian ini juga membandingkan aspek terse... see more

            Praktik transfer pricing saat ini sangat meresahkan potensi penerimaan pajak sehingga mengakibatkan potensi pendapatan negara dari sektor pajak mengecil atau bahkan menghilang. Tujuan penu... see more

            Praktik transfer pricing saat ini sangat meresahkan potensi penerimaan pajak sehingga mengakibatkan potensi pendapatan negara dari sektor pajak mengecil atau bahkan menghilang. Tujuan penu... see more

AbstractMost tax treaties (including South Africa's) are based on the OECD Model Tax Convention on Income and Capital and the related Commentary (the 'OECD Model'). Notwithstanding the uncertainty surrounding its legal status, the courts in many countries... see more

Pada akhir 2016, Indonesia mengadopsi Aksi Base Erosion and Profit Shifting (untuk selanjutnya disebut BEPS) Nomor 13 menjadi peraturan pajak yang terbit pada 30 Desember 2016. Peraturan pajak yang dimaksud adalah Peraturan Menteri Keuangan Nomor 213/PMK.... see more

Objetivo: o presente artigo científico trata dos desafios da tributação da economia digital, com o objetivo de analisar os relatórios e propostas do plano BEPS (que busca tratar da erosão tributária e transferência de lucros), identificando as adversidade... see more

Tax legislation traditionally distinguishes between returns on investment paid on equity and debt instruments. In the main, returns on debt instruments (interest payments) are deductible for the paying company, while distributions on equity instruments (d... see more

Tax legislation traditionally distinguishes between returns on investment paid on equity and debt instruments. In the main, returns on debt instruments (interest payments) are deductible for the paying company, while distributions on equity instruments (d... see more

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