Agak telat baca Peraturan Dirjen Pajak (PER DJP) No 43/PJ/2011 tentang Penentuan Subyek pajak Dalam Negeri dan Subyek Pajak Luar negeri. Itu pun terbaca setelah ada teman yang tanya tentang Per ini. Maklum sekarang hanya berkecimpung di dunia administrasi, tidak lagi sensitif dengan perkembangan aturan. Kesan pertama setelah membaca Per ini adalah adanya kemajuan DJP [...]
Posts Tagged ‘tax haven country’
8 Jan
Treaty Abuse in Indonesian Perspective (A Review of PER-61 and PER-62/PJ/2009)
In this age of globalization, international trade and transactions continue to increase, and the role of tax treaties appears more significant today than ever before. In this context, the question whether domestic anti-abuse rules can be applied to counter abuse of tax treaties is highly relevant. This essay is attempting to examine this problem from [...]
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