International Taxation Overview
15
International Taxation UNIVERSITAS BRAWIJAYA MALANG, 27 NOVEMBER 2015 BEPS Awareness
Transcript of International Taxation Overview
International TaxationUNIVERSITAS BRAWIJAYA
MALANG, 27 NOVEMBER 2015
BEPS Awareness
Outline
Globalisasi dan implikasi perpajakannya
Tax Evasion, Tax Avoidance dan Tax Planning
Reaksi dari Otoritas Perpajakan
Perkembangan praktik terkini
Kontribusi Indonesia dalam BEPS-Project
Perkembangan MNC & Implikasi
Pajaknya
Domestic Market
Globalisation
Cross Broder Transaction
Double Taxation : P3B
Tax Evasion, Tax Avoidance,Tax Planning (Base ErotionProfit Shifting/BEPS)
Penalty, Anti Tax Avoidance, BEPS Action Plan
Global Suplly chain :
Centralized or Decentralized
Inbound Investment danOutbond Investment
E-Commerce
Tax Evasion, Tax Avoidance, Tax
Planning
GAAR
• Substance over form Rule
SAAR
• Thin Cap Rule
• Transfer Pricing Rule
• CFC Rule
• Anti Stepping Rule
• etc
TAAR
• Beneficial Owner
• Limitation on Benefit Clause
• Treaty anti avoidance interpretation principle
Respon Otoritas Perpajakan
Pidana
• Ketentuan TentangPidana di Undang-Undang Perpajakan
Tax Evasion Tax Avoidance
Low Tax Country
Indonesia
Country X
FOB 900
PT. ABC
Transparent MarketPrice Commodities X =
1000
Flow of
Goods Invoice
End Customer
Contoh Kasus :
900
Cash Flow
Account of PT. ABC
100
Cash Flow
Tax Evasion
Low Tax Country
Indonesia
ABC Corp
Country X
FOB 900
Arms Length Price ?
PT. ABC
Transparent MarketPrice Commodities X =
1000
Flow of
Goods
Invoice
End Customer
Contoh Kasus :
No Function (FAR)
900
Cash Flow
F A R
Profit
Tax Avoidance
Low Tax Country
Indonesia
ABC Corp
Country X
FOB 900
Arms Length Price ?
PT. ABC
Transparent MarketPrice Commodities X =
1000
Flow of
Goods
Invoice
End Customer
Contoh Kasus :
900
Cash Flow
F rf A a R
Profit
Profit
Tax Planning-BEPS
Perkembangan Terkini-BEPS
Kasus Google, Starbuck, Amazon membuka mata dunia adanya
penggerusan basis pajak (Base Erotion Profit Shifting/BEPS)
Basic Concept:
F
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N
C
T
I
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N
A
S
S
E
T
R
I
S
K
Taxation Base
ProfitProfit
Profit
Indonesia Low Tax Country
15 BEPS ACTION PLANS
Action 1: Addressing the Tax Challenges of the Digital Economy
Action 2: Neutralising the Effects of Hybrid Mismatch Arrangements
Action 3: Designing Effective Controlled Foreign Company Rules
Action 4: Limiting Base Erosion Involving Interest Deductions and Other Financial PaymentsAction 5: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and
SubstanceAction 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances
Action 7: Preventing the Artificial Avoidance of Permanent Establishment StatusActions 8-10: Aligning Transfer Pricing Outcomes with Value Creation
Action 11: Measuring and Monitoring BEPS
Action 12: Mandatory Disclosure RulesAction 13: Guidance on Transfer Pricing Documentation and Country-by-Country Reporting
Action 14: Making Dispute Resolution Mechanisms More EffectiveAction 15: Developing a Multilateral Instrument to Modify Bilateral Tax Treaties
Kontribusi Indonesia dalam BEPS-Project
Sebagai bagian dari G20 Indonesia turut berpartisipasi dalam mengatasi
BEPS dengan menjadi Associates Member BEPS Action Plan
Beberapa ketentuan terkait BEPS Project sudah dikeluarkan :
Peraturan Menteri Keuangan Dispute Settlement : Mutual Agreement Procedure
(MAP)
Peraturan Menteri Keuangan terkait pencegarahan disputes : Advance Pricing
Agreement
Peraturan Menteri Keuangan tentang Debt Equity Ratio
Upcoming : Peraturan Menteri Keuangan tentang Transfer Pricing
Documentation
