Tax Treaty Interpretation & Application (Batch 7)

When:
Tuesday – Wednesday, 9 – 10 October 2018

Activity Time:
09.00 am – 05.00 pm

Where:
DDTC Academy
Menara DDTC (1^st Floor)
Jl. Raya Boulevard Barat Blok XC 5-6 B
Kelapa Gading Barat, Kelapa Gading
Jakarta Utara, DKI Jakarta,14240 – Indonesia

Course Level:
Introductory (basic)

Investment:
IDR 4.000.000

Background:
In global economy, when capital and labour 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, each country will choose the best system to tax them. The interaction between these national tax systems then creates tax distortionary effect, since there are possibilities to over taxation (double taxation) and under taxation (double non-taxation).

To overcome tax distortionary effect, any national tax policy should treat flows of goods and capital with consideration to global neutrality principle, where any business decision shall be determined by non-tax consideration factors. The concept of global neutrality is much related to allocation of taxing rights, which determine the division of tax base between states (residence and source). To achieve global neutrality, a country can take bilateral action mostly via bilateral tax treaty. Today, there are more than 3,000 bilateral tax treaties around the world and an increasing trend is still shown.

This course offers participants with a comprehensive knowledge on international tax law principles and practices, where the role of tax treaties has become even more important in resolving the issues of juridical double taxation and double non-taxation including planning international tax opportunities.

Our class offers a comprehensive guide to the study of international taxation for tax practitioners, tax specialist in commerce and industry, attorney, and finance professionals involved in international tax matters. Student with relevant discipline background are also welcome to join. Further, we also enhance more practical skills and guidelines on how to manage international tax implications on cross-border transactions.

Topics Covered:

1. Fundamental on international taxation

• Jurisdiction to tax
• Juridical double taxation

2. Structure of tax treaty:

• Interaction of domestic law and treaty law
• Importance of the scope of the convention term with regard to persons and taxes covered,
• Distributive rules
• Methods for elimination of double taxation

3. Tax treaty interpretation:

• General rule and instruments for treaty interpretation;
• Rule of Art. 3 (2) OECD Model Convention;
• Relevance of OECD Commentary and modifications in practice.

4. Business profits and connection with other distributive rules
5. Permanent Establishments
6. Passive income, capital gains and indirect transfer of shares
7. Employment income
8. International tax avoidance:

• Abuse of tax treaties
• Analysis on Google (Double Irish Dutch Sandwich structure), and other recent developments on multinationals tax structures
• Recent developments: BEPS Project and Multilateral Instrument

Who should attend?
The course is suitable for company staff, student, CFOs, tax directors, tax managers, accountants working in companies performing financing activities across all industries, treasury managers, chartered accountants, financial controllers and analysts, internal and external auditors, tax experts and lawyers.

Our Excellence:

• DDTC is a research and knowledge based institution.
• DDTC was given an award by International Tax Review’s World Tax and World Transfer Pricing 2018 acknowledging our Managing Partner, Darussalam as a leading adviser and DDTC as a recommended firm in Transfer Pricing.
• Senior Partner DDTC, Mr Danny Septriadi, was selected as one of the World’s Leading Transfer Pricing Advisers 2017 by Expert Guides (one of the most trusted resources for international buyers of legal services).
• DDTC has published a number of bestselling transfer pricing books.
• Managing Partner and Senior Partner DDTC have been acknowledged as expert contributors for reputable national and international academic journals.
• Highly rated instructors. Our instructors are experienced trainers who consistently receive the highest rating for their presentations, have multidisciplinary educational background and hold world-class international certification, as follows:
  • 2 PhDs from Claremont Graduate University (USA) and the University of New South Wales (Australia);
  • 9 Master’s Degrees in International Taxation from leading universities abroad;
  • 1 Bachelor’s Degree (LL.B) in Taxation Law (Fiscal Recht from Leiden University, The Netherlands);
  • 4 Advanced Diplomas in International Taxation (ADIT) of the Chartered Institute of Taxation (UK);
  • 1 Diploma in International Taxation of International Tax Center, Leiden University, The Netherlands;
  • 11 Certificate Holders of International Tax Certificate from the Chartered Institute of Taxation (UK);
  • 15 Certificate Holders of Transfer Pricing from the Chartered Institute of Taxation (UK).

• Our topics always keep up with the latest taxation issues which are published via books, InsideTax (a semi-journal magazine), working papers, journals and DDTC News.
• Interactive training and case studies models.
• Up-to-date materials, relevant course contents and supported by a dedicated tax research team.
• To offer high quality training programs, DDTC equips its resources with a library that has more than 2,500 collections pertaining to transfer pricing, international & domestic taxation, and other subjects from reputable publishers and authors.

Our Facilities:

• Menara DDTC, new office building with new atmosphere, the best and most comprehensive professional training facilities (theater classes, cozy room, new concept and modern design, moot court simulation room, free Wi-Fi, modern facilities, etc.).
• Library access of more than 2,500 books and taxation journals.
• Exclusive training kits (goodie bag, notepad, pen).
• Getting “Kartu Peserta Training” that can be used as a discount card to re-attend our next training programs.
• Getting “Certificate of Training”.
• Lunch and coffee break are provided.