Taxation of Cross Border Services

When:
Tuesday, 11 October 2016
(09.00 a.m. – 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 3.000.000

SAVE!

• 15% discount will give if cost has been paid at least 20 days before the starting date of the training.
• All participants of DDTC Academy will get “Kartu Peserta Training”. Get 20% discount for subscribe the next training programs and valid until December 2016. (for only 3 (three) more training programs).
• Registrant must choose between the msot advantageous discount option. Only one discount is available at the time a registration is made.

Background:
Nowadays, cross-border trade in services now exceeds trade in goods. Rules for taxation of income from cross-border services, however, are less developed than the rules for cross-border trade in goods. The services may be either subject to higher rate withholding tax or go untaxed. In addition, the mischaracterization of income arise from cross-border services potentially have a sanction under the regulation.

The seminar will emphasize on how should income from cross-border trade in services be taxed. The physical presence as the proxy for taxation in source countries and particular problem for the industries sector in which there is high use of subcontractors would also be discussed in this seminar. The material provided will guide participants on how they can resolve the problem of taxation of income from cross-border services.

Topics covered:

• Characterization of Income (Services Income vs. Royalties; Services Income vs Leasing; and treatment of mixed contracts);
• Permanent Establishment and Physical Presence Issues;
• Tax Treaty Issues on Cross-Border Services;
• Methods of Taxation (gross vs. net taxation);
• Income Tax Issues in Centralized Services of Multinational Companies;
• Services Income in the era of Digital Economy;
• Enforcement in Taxation of Cross-Border Services.