Prevention of double non-taxation in P3B Indonesia
a) Treatment of tax to loss from form of permanent business
Prevention the happening of double non-taxation is concerning " form of permanent business" can be met in P3B with Belgia. Like known Belgia to embrace method " exemption with progression" to eliminate imposition of doubled tax. On that account in the case of a " form of permanent business" is residing in Indonesia from company Belgia, suffers lost hence the loss must be make-good in Indonesia to operating margin from its(the activity. Treatment of this operating margin based on legislation rule of tax [shall] no longer obtain special treatment ( exemption) since have already been make-good with loss before all.
b) Retired and alimoni
In P3B with Denmark is mentioned in Section 18 ( 3) that payment of alimoni from one of state to other state tax subject only taxed in that other state, as long as receiving it is the state tax subject. The rule arranges that based on P3B with Denmark, freehold asset pemajakan to alimoni paid from one of state only be hit tax is state [by] where its(the receiver livings, on the promise that receiving is tax subject. With other word, if simply alimoni receiver is non tax subject hence state source of [is] entitled to synchronized of tax. This thing to prevent the happening " double non-taxation".
The same rule also is met in P3B with Canada.
c) Professor and teacher
In P3B Australia it is arranged that ordinary professor or teacher, livinging in one of state, does activity to teach it in other state, struck from imposition of tax in that other state for a period of 2 year. However exemption in the source state applied if in the fee domicile state is hit [by] tax. Thereby, if in fee domicile state from teaching is not hit tax hence state source of [is] entitled to synchronized of tax to the fee.
The same rule can be met in P3B Denmark in Section 21(1) and P3B Selandia Baru in Section 20(1).
Conclusion
a) Problem double non-taxation arises, in the relation with a P3B, because law and regulation of one of state doesn't synchronized of tax to a production type. If in a P3B it is arranged that freehold asset pemajakan to a production type only be given to domicile state, hence state source of may not synchronized of tax to the production. If domicile state gives special treatment to the production that is struck from imposition of tax hence in P3B need to be given covenant that production obtained from state source of freed [by] only if in production domicile state of sulfur is hit [by] tax.
b) Double non-taxation can happened because that thing of course becomes policy of one of state. Example for this problem is if one of state give taxation incentives in the form of tax holiday. This incentives will be enjoyed by investor only if tax freed in state source of also is freed in domicile state. In the case of that way of course happened double non-taxation.
a) Treatment of tax to loss from form of permanent business
Prevention the happening of double non-taxation is concerning " form of permanent business" can be met in P3B with Belgia. Like known Belgia to embrace method " exemption with progression" to eliminate imposition of doubled tax. On that account in the case of a " form of permanent business" is residing in Indonesia from company Belgia, suffers lost hence the loss must be make-good in Indonesia to operating margin from its(the activity. Treatment of this operating margin based on legislation rule of tax [shall] no longer obtain special treatment ( exemption) since have already been make-good with loss before all.
b) Retired and alimoni
In P3B with Denmark is mentioned in Section 18 ( 3) that payment of alimoni from one of state to other state tax subject only taxed in that other state, as long as receiving it is the state tax subject. The rule arranges that based on P3B with Denmark, freehold asset pemajakan to alimoni paid from one of state only be hit tax is state [by] where its(the receiver livings, on the promise that receiving is tax subject. With other word, if simply alimoni receiver is non tax subject hence state source of [is] entitled to synchronized of tax. This thing to prevent the happening " double non-taxation".
The same rule also is met in P3B with Canada.
c) Professor and teacher
In P3B Australia it is arranged that ordinary professor or teacher, livinging in one of state, does activity to teach it in other state, struck from imposition of tax in that other state for a period of 2 year. However exemption in the source state applied if in the fee domicile state is hit [by] tax. Thereby, if in fee domicile state from teaching is not hit tax hence state source of [is] entitled to synchronized of tax to the fee.
The same rule can be met in P3B Denmark in Section 21(1) and P3B Selandia Baru in Section 20(1).
Conclusion
a) Problem double non-taxation arises, in the relation with a P3B, because law and regulation of one of state doesn't synchronized of tax to a production type. If in a P3B it is arranged that freehold asset pemajakan to a production type only be given to domicile state, hence state source of may not synchronized of tax to the production. If domicile state gives special treatment to the production that is struck from imposition of tax hence in P3B need to be given covenant that production obtained from state source of freed [by] only if in production domicile state of sulfur is hit [by] tax.
b) Double non-taxation can happened because that thing of course becomes policy of one of state. Example for this problem is if one of state give taxation incentives in the form of tax holiday. This incentives will be enjoyed by investor only if tax freed in state source of also is freed in domicile state. In the case of that way of course happened double non-taxation.
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