KKP Bhakti Nusantara Konsultama
Tax Consulting Firm
Perjanjian Penghindaran Pajak berganda (P3B) atau juga yang dikenal dengan istilah tax treaty merupakan perjanjian bilateral antara kedua negara yang menyepakati membagi hak-hak pemajakan bagi suatu penghasilan yang diperoleh dari suatu usaha cross border. A. Tahap penerapan P3B B Covered Person Subjek Pajak dapat berupa orang pribadi (individual), badan (company) yang dapat terdiri dari badan … Read more
Peraturan menteri keuangan Republik Indonesia nomor 70/PMK.03/2017 tentang petunjuk teknis mengenai akses informasi keuangan untuk kepentingan perpajakan. Pertukaran Informasi Keuangan adalah kegiatan untuk menyampaikan, menerima, dan/ atau memperoleh informasi keuangan yang berkaitan dengan perpajakan berdasarkan Perjanjian Internasional yang bertujuan untuk: Pertukaran informasi keuangan ini dituangkan dan bentuk Perjanjian Internasional.yang diatur dalam hukum internasional, yang antara … Read more
The Common Reporting Standard (CRS) is a global standard for the automatic exchange of financial account information between tax authorities of different countries. The CRS was developed by the Organization for Economic Co-operation and Development (OECD) and endorsed by the G20 in 2014. The CRS requires financial institutions, such as banks, to identify and report … Read more
A Tax Information Exchange Agreement (TIEA) is a bilateral agreement between two countries that provides for the exchange of information for tax purposes. The purpose of a TIEA is to facilitate the exchange of information between the tax authorities of two countries in order to prevent tax evasion and ensure compliance with tax laws. The … Read more
Tax Evation Prevention The Intergovernmental Agreement for Foreign Account Tax Compliance Act (IGA for FATCA) is a bilateral agreement between the United States and foreign governments to facilitate the implementation of the Foreign Account Tax Compliance Act (FATCA). FATCA is a US tax law that requires foreign financial institutions (FFIs) to report information about US … Read more
MCAA The Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (MCAA) is a framework for the automatic exchange of information (AEoI) abetween tax authorities of different countries. The MCAA was developed by the Organization for Economic Co-operation and Development (OECD) in 2014 as part of the Common Reporting Standard (CRS) initiative. The … Read more
GAAR stands for General Anti-Avoidance Rule. It is a set of rules or provisions that give the tax authorities the power to deny tax benefits obtained by taxpayers through abusive tax arrangements. GAAR is designed to prevent taxpayers from exploiting loopholes or gaps in the tax laws to avoid paying taxes. The objective of GAAR … Read more
The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, commonly referred to as the “OECD Transfer Pricing Guidelines,”. It’s provide guidance on the application of the arm’s length principle for transfer pricing purposes. The arm’s length principle is the internationally accepted standard for determining transfer prices between related parties, such as subsidiaries of … Read more
MLI stands for “Multilateral Instrument,” which is The Multilateral Convention developed by the Organisation for Economic Co-operation and Development (OECD) to implement measures to prevent base erosion and profit shifting (BEPS) in international tax. The MLI allows countries to quickly modify their existing bilateral tax treaties to incorporate the measures developed under the BEPS project, … Read more
Article 26 of Indonesia’s Income Tax Law, also known as Witholding tax Article 26, requires Indonesian withholding agents to withhold tax at source on certain payments made to non-resident taxpayers. The tax is withheld at a rate of 20% on the gross amount of the payment, which is remitted to the Indonesian tax authority. The … Read more