International Taxation Training 2018: “Tax Treaty and Recent Development Concerning UN and OECD Models”

Pada hari Senin, 5 November 2018 hingga Sabtu, 10 November 2018 bertempat di Auditorium Vokasi Universitas Indonesia akan diselenggarakan International Taxation Training yang bertajuk “Tax Treaty and Recent Development Concerning UN and OECD Models”. Training tersebut akan dimulai pukul 09.00 WIB hingga pukul 16.00 WIB berturut-turut selama 6 hari.

Jacques Sasseville, yang merupakan:

1. Guest Lecture di International Taxation Program, University of Leiden and Vienna University
2. Head of Tax Treaty Unit, OECD (1995-2016)
3. Inter-Regional Advisor, United Nation

Isu-isu yang akan dibahas dari hari pertama hingga hari terakhir dirincikan sebagai berikut:

Senin, 5 November 2018
Introduction:
– The changing international tax environment
– Role and basic structure of tax treaties
– History of UN and OECD Models
– Legal status of the UN and OECD Models
– Impact on tax treaties of the G20/OECD BEPS Action Plan
– Current work related to the UN and OECD Models

Selasa, 6 November 2018
Analysis of the standard provisions of tax treaties
– Persons entitled to treaty benefits
       Tax treaty residence
       Rules on entitlement to treaty benefits
       Concept of tax treaty residence
– Taxation of business profits
       Overview of the applicable treaty rules
       Concepts of enterprise, business profits and permanent establishment
       Attribution of profits to permanent establishments

Rabu, 7 November 2018
Analysis of the standard provisions of tax treaties (cont.)
– Taxation of business profits (cont.)
        Business profits dealt with in other articles
        Conflict rules
        Income from the operation of ships and aircraft in international traffic
        Fees for technical services
– Taxation of income from immovable property
– Taxation of capital gains
– Taxation of dividends
– Taxation of interest
– Taxation of royalties
Cases

Kamis, 8 November 2018
Analysis of the standard provisions of tax treaties (cont.)
– Taxation of income from professional services
– Taxation of employment income
– Taxation of directors' fees and remuneration of top-level officals
– Taxation of income of entertainers and sportspersons
– Taxation of pensions and social security payments
– Taxation of income from government services
– Taxation of payments to students and teachers

Jumat, 9 November 2018
Analysis of the standard provisions of tax treaties (cont.)
– Methods for elimination of double taxation
– Non-discrimination
– Mutual agreement procedure
– Administrative assistance
Interpretation of tax treaties
Improper use of tax treaties

Sabtu, 10 November 2018
Court decisions related to the interpretation
and application of tax treaties

Contact Person:
(+62) 877-7035-5378 (Eidet)