Malam Jakarta

sudah dua hari di Jakarta n alhamdulillah kegiatan berjalan lancar, semoga sampai selesai tidak ada hambatan yang berarti. baru kali ini nih ninggalin anak istri agak lamaan (semingg) perasaan ko tidak tenang alias kangen mulu apalagi si kecil lagi lucu2nya begitupun bundanya tetap lucu juga.

semoga kegiatan ini ada manfaatnya untuk bekal ke depan dan dapat juga membagi ke teman-teman yang membutuhkan. lumayan menguras otak seminar kali ini karena native speaker yg lumayan cepat. namanya juga belajar so harus serius biar skor listeningnya bisa meningkat.

membandingkan pegawai yg didaerah dengan di kantor pusat agak kaget juga karena sudah terbiasa dengan suasana santai dan tidak begitu ramai tiba2 dihadapkan kepada suasana yg rame n gedung yg menjulang tinggi (maklum kerja dibali gedungnya tidak boleh lewati pohon kelapa.

banyak hal yang baru mengenai tax treaty. dasar pembuatan P3b ternyata merupakan kombinasi antara UN model n OECD model serta domestic law. 

2 hari di jakarta si kecil selalu manggil-manggil äbi"kalau ada motor lewat depan rumah n denger seperti itu jadi pengen nangis, sabar ya nak abi insya Allah segera pulang n semoga dengan pengorbanan ini ada manfaat yang akah kita nikmati amin....

Dasar Tax Treaty

Tax treaty is a bilateral taxation agreement governing the division of the right of rejection of each country in order to prevent double taxation. In practice, the avoidance of double taxation can be done by limiting the authority of the state source taxation on income arising from the territory of its jurisdiction.

In general, a tax treaty policy will refer to one of 2 (two) models are commonly used as a reference, namely the model OECD (Organization for Economic Cooperation and Development) or a model United nations. OECD model as a reference / base frame (frame work) for the group of developed countries. Instead the model United Nations is the framework for the group of countries-developing countries.

Because in Indonesia is one of the developing countries, the United Nations be a reference model. Additionally, policies tax treaty type in Indonesia must harmony with provisions UU domestic, so proposals tax treaty type in Indonesia reflects blend between model United States and provisions UU domestic.

  In the tax treaty, the scope of taxation rights of source countries can be grouped in 3 categories, namely

1. Taxation waiver (relinquished taxing rights)

The point is eliminated  taxation rights of source countries over the types of business income arising from the territory of jurisdiction because the income would be fully taxed in the country of domicile.

2. Taxation rights management (exclusively taxing rights)

That is the right of taxation which is owned by a country's resources in accordance with the provisions of its domestic legislation.

3. The right of taxation is limited (limited taxing rights)

The point is that certain types of income. State resources have the right of taxation but must not exceed certain rates prescribed in tax treaty.

The parties who could benefit from a tax treaty are parties to the Taxpayer who becomes resident of the countries that signed the Tax treaty. Therefore it must be ensured that the party that claims to benefit from the Tax Treaty is Resident Tax Payer of the treaty country as evidenced by a Certificate Of Resident Tax Payer (CORT) from the competent Authority.
In short Recipient income from such transactions should be able to demonstrate a Certificate Of Resident Tax Payer (CORT) from the Competent Authority.

iam sorry for many mistakes my writing in this article.... belajar tulis-tulis