2011 International Tax Series
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International taxation is branch of the study of taxation, inevitably to be recognized in these globalization times where, knowledge of domestic tax law is not adequate anymore.
Cross-border transactions involves two or more countries, each with their own jurisdictions. Many of these jurisdictions tax individuals and/or enterprises on income, with varying taxation system that could differ widely. These variations in turn, creates potential juridical double taxation, where a single taxpayer is taxed twice on the same source of income by two or more jurisdictions. The contrary could also occur, where there is no taxation at all by any jurisdiction. This is where the role of tax treaties and knowledge on principles of international taxation has increasingly become important for Governments and taxpayers alike.
Our International Tax Series courses offers a comprehensive guide to the study of international taxation, including its latest developments, so that participant with varying backgrounds may have an equal understanding of the principles and practice of international tax law.
As it is important that participants are given the opportunity to equalize their knowledge, the first course will aim at the basic principles of international taxation and its application in practice. The second course will focus on the concept of permanent establishments, which generally gives rise to income and value added tax liability in a particular jurisdiction. Included in the topics covered is brief introduction on attribution of profits, which is by many regarded as the most complex issues in transfer pricing. The third course involves around the international tax implications on cross-border passive income, which in Indonesian practice generally involves the question regarding withholding tax obligations for payments to non-residents. The fourth and final course will discuss the tax implications on cross-border employment as well as advanced corporate issues in international tax planning.
As the later courses will touch upon advanced international tax law aspects, it is important that participants are familiar with the underlying concepts. Therefore, we strongly recommend that participants follow the complete package of our international tax course. |
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