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International Taxation UNIVERSITAS BRAWIJAYA MALANG, 27 NOVEMBER 2015 BEPS Awareness
15

International Taxation Overview

Jan 18, 2017

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Page 1: International Taxation Overview

International TaxationUNIVERSITAS BRAWIJAYA

MALANG, 27 NOVEMBER 2015

BEPS Awareness

Page 2: International Taxation Overview

Outline

Globalisasi dan implikasi perpajakannya

Tax Evasion, Tax Avoidance dan Tax Planning

Reaksi dari Otoritas Perpajakan

Perkembangan praktik terkini

Kontribusi Indonesia dalam BEPS-Project

Page 3: International Taxation Overview

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

Page 4: International Taxation Overview

Tax Evasion, Tax Avoidance, Tax

Planning

Page 5: International Taxation Overview
Page 6: International Taxation Overview
Page 7: International Taxation Overview
Page 8: International Taxation Overview

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

Page 9: International Taxation Overview

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

Page 10: International Taxation Overview

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

Page 11: International Taxation Overview

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

Page 12: International Taxation Overview

Perkembangan Terkini-BEPS

Kasus Google, Starbuck, Amazon membuka mata dunia adanya

penggerusan basis pajak (Base Erotion Profit Shifting/BEPS)

Basic Concept:

F

U

N

C

T

I

O

N

A

S

S

E

T

R

I

S

K

Taxation Base

ProfitProfit

Profit

Indonesia Low Tax Country

Page 13: International Taxation Overview

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

Page 14: International Taxation Overview

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

Page 15: International Taxation Overview