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Chapter 5 Structure of Double Tax Treaties
Chapter 5 Structure of Double Tax Treaties
Chapter 5 Structure of Double Tax Treaties
MINGGU 4
Chapter 5 Buku International Tax Policy and
Double Tax Treaties
Bab 2 Buku Perjanjian Penghindaran Pajak
Berganda
Chapter 5: Structure of Double Tax Treaties
Introduction
General framework
Application articles
Distribution rules
Active income
Passive income
Other income
Elimination of double taxation
Prevention tax avoidance and fiscal evasion
Miscellaneous matters
Schedular nature of distribution rules
Ordering rules
Prosedural aspects of double tax treaties
Stages in the life of a double tax treaties
Conclusion
Review questions
Dalam dunia perpajakan internasional,
dikenal dua model utama P3B, yaitu OECD
Model dan UN Model.
OECD Model dibuat berdasarkan perspektif
atau kepentingan negara-negara maju
UN Model dibuat berdasarkan perspektif atau
kepentingan negara-negara berkembang.
Baik OECD Model maupun UN Model
mempunyai susunan chapter dan article yang
hampir sama.
OECD Models 2014
Terima kasih