Persetujuan Penghindaran Pajak Berganda: Panduan, Interpretasi, dan Aplikasi (Second Edition)

Consisting of 27 chapters, this book discusses guidelines, interpretations and application of tax treaties. This book is outlined comprehensively and systematically, ranging from the discussion of the basic concepts of international taxes, the development of tax treaty models, the application of tax treaties to the interpretation of articles under the tax treaty models. Every discussion is also equipped with information on the latest developments in tax treaties as well as discussions related to BEPS issues.

To date, a wide range of literature in Indonesia discusses international taxes. However, the literature that is able to adequately present a combination of theory and concepts while providing a comprehensive overview of tax treaty application is relatively rare. This phenomenon is foreseeable. This is because international taxes bear complicated concepts with a long history. In addition to the complicated concepts and long-standing history, the developments of international tax issues are highly dynamic and rapidly changing from time to time. In addressing the complexities of international taxes, this book is compiled from various literature, the results of interactions with practitioners and academics with recognised expertise as well as the authors’ on-field experience in international tax practices.

This book is penned by authors with profound competence, experience, international certification and educational background in the field of international taxes from well-known worldwide institutions and universities. Further, this book may be used as a reference for business people, tax authorities, tax courts, fiscal policymakers, consultants and practitioners as well as academicians.

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