Tax Treaty

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

Introduction of Tax Treaty

The term used for tax treaties in Indonesia is “Perjanjian Penghindaran Pajak Berganda” (P3B) In English, it is known as a double taxation avoidance agreement or a tax treaty. The P3B is an agreement between Indonesia and another country that is designed to eliminate double taxation of income and to prevent tax evasion. These agreements … Read more

Permanent Establishment

In taxation, a permanent establishment (PE) is a fixed place of business through which a business carries out its activities, either wholly or partially. The concept of permanent establishment is important for determining the tax liability of a business in a foreign country. When a company operates in a foreign country through a permanent establishment, … Read more

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