International Taxation Course – Executive Class

International Taxation Course – Executive Class

Time:
Saturday, 09.30 a.m. to 03.30 p.m.
Batch 2 – Start on 12 April – 10 May 2014
Duration 1,5 months: 4 sessions + 1 exam

Venue
Menara Satu Sentra Kelapa Gading
6th floor (Unit #0601)
Jl. Boulevard Kelapa Gading LA3 No.1
Summarecon, Kelapa Gading
Jakarta Utara 14240
Indonesia

The increase in cross-border trade and globalization has required tax professionals and tax authorities alike to operate on a multinational level, where knowledge of domestic law is inadequate. This course offers participants with a comprehensive knowledge on international tax law principles and practices, where the role of tax treaties has become even more important in resolving the issues of juridical double taxation and double non-taxation including planning international tax opportunities.

Our International Taxation Class offers a comprehensive guide to the study of international taxation for tax practitioners, tax specialist in commerce and industry, attorney, and finance professionals involved in international tax matters. Student with relevant discipline background are also welcome to join. Although, this executive class has the same basic structure with the regular class, however, we also enhance more practical skills and guidelines on how to manage international tax implications on cross-border transactions.

Section 1    
Introduction to International Tax Environment
Every Saturday
(09.30 – 15.30)
Topics covered:

• Double taxation in cross border transactions;
• Jurisdiction to tax;
• Juridical vs. Economical double taxation;
• Types of double taxation;
• Structure of tax treaty;
• Benefits of tax treaties;
• Who can access a tax treaty;
• Step-to-step tax treaty application.

Basic Principles of International Tax Law
Topics covered:

• Concept of residence;
• Tie breaker rules in case of dual residence;
• Verification of treaty entitlement and case study of its implementation in Indonesia;
• Cross border taxation of partnerships;
• Methods of relief from juridical double taxation;
• Tax sparing vs matching credit;
• Triangular cases in international tax treaties.

Section 2    
Tax Treaty Interpretation
Every Saturday
(09.30 – 15.30)
Topics covered:

• Need for interpretation of tax treaties;
• General rule of interpretation for tax treaties;
• Means of interpretation of tax treaties;
• Instruments for treaty interpretation;
• Vienna Convention on the Law of Treaties (VCLT) as an aid to interpretation of treaties;
• ‘Pacta sunt Servanda’ principle;
• Definition rule under Article 3(2);
• Static vs ambulatory;
• Role of judicial decisions help in interpretation of tax treaties;
• Case study of tax treaty interpretation;
• Case Law: Interpretation of income from international shipping.

Business Profits and Permanent Establishment (PE)
Topics covered:

• Meaning of business profits;
• Allocation of business profits;
• Concept of PE;
• Business, place of business and meaning of place of business ‘at the disposal of enterprise’;
• Fixed place of business;
• Sub-contractors, joint venture and partnership;
• Service PE;
• Construction PE;
• Agency PE;
• Subsidiary as PE;
• Taxation of income generated by a PE;
• Relevance of PE for transfer pricing.

Section 3    
Employment Income, Students and Other Income     
Every Saturday
(09.30 – 15.30)
Topics covered:

• Allocation rules of employment income;
• Tax residence of expatriates;
• What is “employer”;
• Meaning of “paid by” and “on behalf of”;
• Case law on hiring out of labor;
• Directors fee (Art. 16);
• Artistes and Sportsmen (Art. 17);
• Pensions (Art. 18);
• Government service (Art. 19);
• Students (Art. 20);
• Other income (Art. 21).

Passive Income and Capital Gains
Topics covered:

• Allocation rules for passive income;
• Income from immovable property (Art. 6);
• Dividends (Art. 10);
• Interest (Art. 11);
• Hybrid instruments;
• Passive income received by permanent establishment;
• Royalties (Art. 12);
• Service vs. provision of know-how vs. lease;
• Purchase of goods or right to use copyright (software);
• Capital gains (Art. 13).

Section 4    
Beneficial Owner and Conflict of Income Characterization
Every Saturday
(09.30 – 15.30)

Topics covered:

• The concept of beneficial owner;
• Economic ownership vs economic substance approach;
• Beneficial owner tests;
• Immediate vs ultimate beneficial owner;
• Recent development of beneficial ownership;
• Case law on beneficial ownership (e.g. Indofood, Prevost, Velcro and others);
• Case study: Conflict of Income Characterization.

International Tax Avoidance     
Topics covered:

• Difference between avoidance and evasion;
• Basic tax planning techniques;
• Specific anti-avoidance rules;
• General anti-avoidance rules;
• Tax treaty anti-avoidance rules;
• Exchange of information for tax purposes;
• Action plans on Base Erosion and Profit Shifting;
• Exam preparation.

Lecturers:

• David Hamzah Damian
  Partner, Tax Compliance and Litigation Services at DANNY DARUSSALAM Tax Center
• Deborah
  Manager, Tax Research and Training Services at DANNY DARUSSALAM Tax Center
• Romy Afandi
  Manager, International Tax Services at DANNY DARUSSALAM Tax Center
• Anggi Tambunan
  Assistant Manager, Tax Compliance and Litigation Services at DANNY DARUSSALAM Tax Center
• Rinan Auvi Metally
  Senior Specialist, Tax Compliance and Litigation Services at DANNY DARUSSALAM Tax Center

Fees:
Rp. 6.500.000,- (Including hand-out, Reading materials, Certificates, Coffee break and meals, Library access, and others modern supporting facility).
15% discount is given for registration of two or more participants