International Tax Policy

When:
Tuesday, 7 November 2017

Activity Time:
09.00 a.m. to 05.00 p.m

Where:
DDTC Academy
Menara Satu Sentra Kelapa Gading 5th Floor,
Unit #0501
Jl. Bulevar Kelapa Gading LA3 No.1 Summarecon
Kelapa Gading Jakarta Utara 14240

Investment:
IDR 2.000.000,-
(Click here for discount)

Background:
The interdependency of the world economy marked by global value chain and free movement of products and production input has brought more concern on international aspect of public finance. Tax policy is extended from domestic to global, from national to international. Nevertheless, this does not immediately translate to the existence of a single tax system. It is merely concerned that any country’s tax policy could not be seen as isolated expanse as it also affected other countries, and vice versa.

In global economy, when capital and labor are mobile, countries are dealing with questions on how to set taxation for non- residents income and taxation for residents who generate income abroad. Since tax sovereignty is limited to domestic economic activities, tax on cross-border activity should also be allocated between countries. With regards to tax sovereignty and national interest (revenue), each country will choose the best system to tax them.

On the other hand, to achieve competitiveness, almost all countries have tried to reduce their statutory tax rate, while some of them also behave as fiscal paradise (tax havens). The interaction between national tax systems creates a tax distortionary effect, since there are possibilities to over taxation (double taxation) and under taxation (double non-taxation).

This course will explore normative and pragmatic ‘international’ tax policy for Indonesia to meet their revenue target, competitiveness, and at the same time in line with international best practices.

Topics Covered:

• Globalization and International Tax System,
• Tax Competition and Tax Law Market,
• Tax Treaty Policy,
• Anti-Avoidance Rules,
• Cross Border Financial Market and Tax Evasion,
• Empirical Study on International Tax Policy,
• International VAT System,
• Global Tax Cooperation and Future Landscape.