Transfer Pricing Documentation, Tax Audit, and Fiscal Reconciliation

When:
Thursday, 25 October 2018

Activity Time (per batch):
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:
Advanced

Investment:
IDR 3.000.000

Background:
Beneficial Owner is one of the most prominently applied concepts in tax treaties. The concept is used to limit the benefits provided under tax treaties, in the form of a reduced withholding tax on dividends, interest and royalties. In practice, the term has been adopted in most tax treaties concluded worldwide, however it has been defined in none. This has given rise to difficulties in interpreting beneficial owner, which in turn results in numerous disputes around the globe particularly in tax treaty shopping scenarios. As beneficial owner is a unique tax treaty concept applied in most tax treaties, understanding the key judicial interpretations and recent development in this area (including BEPS reports and update on the OECD Commentaries) is essential for international practitioners.

Topics Covered:

1. Base case:

• What is treaty shopping?
• Conduit companies
• Agents and nominees

2. Analysis on key judicial interpretations: Indofood, Prevost, and Velcro;
3. The role of certificate or residence/domicile: Administrative vs substantive tax treaty requirement;
4. Analysis on new Indonesia – Netherlands tax treaty protocol;
5. History of the beneficial owner concept:

• Subject to tax concept as alternative in early tax treaty negotiations.
• OECD Model Tax Convention 1977 – 2014

6. Indonesia cases overview;
7. Recent developments in OECD BEPS project: Limitation on benefits provision and principal purpose test;
8. The relationships and differences between the concept of beneficial owner in tax treaty, tax evasion, and money laundering.

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.