KUMPULAN MAKALAH BAHASA INGGRIS LENGKAP HUKUM

PAPERS
TAX LAW

INTERNATIONAL TAX LAW

INTRODUCTION

In -paced modern world , as now, there is not a country that can be isolated from the international arena .

Socially inter - country sovereign and independent states , of course, should be regulated . Nexus - nexus laws generally existing between the countries , it has been in the set of rules called " transnational law " . As the modernization of another name that is " the law of nations " which is a straight translation of the names like volkerrect , droit de gens , law of nations , and all of which volkenrecht roots in Roman terms : ius gentium . The name of modernization brought with it changes in meaning , which then simply pointed to the set of rules is concerned only; , in other words gradually transformed his duties , so that now it can be said that the inter- state law is the law governing international relations . In on - this can not be denied again argued , that the interests of all countries such as peace , security , justice , prosperity , cooperation and so on , requires the absolute existence of courtesy in the country which is the interaction between legal rules .
Similarly, desired by countries with his duties as tax collector . So they sought for him is now one of the laws deal close cooperation in the fields of taxation .

DISCUSSION

A. Understanding International Tax Law

Understanding of the tax law can be divided into three parts of tax law expert opinion , namely :
1 . In the opinion of Prof. . Dr. . Rochmat Soemitro , international tax law is that national tax laws that consists of Siwak , either national or Siwak Siwak Siwak - derived from treaties between countries and from prinsif or habits that have been received well by the countries of the world , to set the matter - about taxation and where it can be shown the existence of foreign elements .
2 . In the opinion of Prof. . Dr. . P.J.A. Adriani , international tax law is a legal entity that explore the issues set out in national law regarding the taxation of foreign persons , national regulations and to avoid double taxation treaties .

3 . Meanwhile, according to the opinion of Prof. . Mr . H.J. Hofstra , international tax law is actually a law in which national tax refers to the imposition of strangers .
Problems that occurred in the tax law is whether national tax law will apply or not ? International tax law is also the norms governing the taxation due to the presence of foreign elements , both the object and subject.

B. Sovereignty International Tax Law

Talking about International Tax Law , International Tax Law especially Indonesia are generally accepted as effective as limited to the subject and the object is located in Indonesia alone . In other words, the person or entity who is not resident or domiciled in Indonesia basically not be taxed by Indonesian law . However , International Tax Law can be related to the subject or object that is outside Indonesian territory as long as there is a close relationship in the event of economic relations or relations with the Indonesian state .

Law. 7 of 1983 on Income Tax as amended by Law no. 17 of 2000 ( Income Tax Act ) in particular in article 26 stipulated that the WP abroad who earn income from Indonesia , among others, in the form of interest , royalties , rents , prizes and awards , will be subject to income tax at 20 % of the gross amount . This article shows that the example of the economic relationship between strangers with income earned in Indonesia.

In the inter- state law there is a principle of the sovereignty of the country declared the sovereignty of each country to freely adjust the interests of his own household, within the limits prescribed by law between countries and free from the influence of other countries . In accordance with the principles referred to in disgust , then as a special taxing sovereignty of the country 's sovereignty prestige can be expressed as a sovereign independent state to act in the tax field .

C. Sources of International Tax Law

Prof . Dr. . Rochmat Soemito in his book " Indonesian Tax Law , states that there bebarapa sources of international tax law , namely :

1 . National tax law or Unilateral containing foreign elements .

2 . Trakat , ie Siwak law made ​​under interstate agreements , both bilateral and multilateral .

3 . Judgment of National or International Commission on international taxes .
Whereas in the book " Introduction to Tax Law " by R. Santoso Brotodihardjo , S.H. stated that

the formal sources of international tax law , namely :

1 . The principles contained in the law between countries
2 . Regulations unilateral ( one-sided ) of each state that the intention was not addressed to other countries .

3 . Treaties ( agreements ) with other countries , such as :

a. To eliminate or avoid double taxation .

b . To set up the commission of the fiscal against strangers .

c . To set about solving the profit in the case of a company or a person having branches or other sources of income in a foreign country .

D. The International Double Taxation

International double taxation generally occurs because basically there is no international law that regulates the legal clash that occurs between two or more countries . Velkenbond gives the sense that international double taxation taxation occurs when two or more nations to rest on each other in such a way that the people who are taxed in the countries that more than one bear a greater tax burden than if they are taxed in the country only. Additional burden that occurs is not solely due to differences in rates of the countries concerned , but because two or more countries at the same object and collect taxes on the same subject . From the above it is clear that international double taxation will arise because the tax on an object and subject of the same tax taxed more than once , causing a heavy burden on the subject of the taxes imposed . Furthermore Prof . Rochmat Soemitro explained that there are several causes of international double taxation , namely :
1 . Subject to the same tax subject to the same tax in some countries , which may occur due to :
a. dual domicile

b . dual citizenship

c . Clashes on the principle of domicile and citizenship .

2 . Same taxable taxed the same in several countries .

3 . Subject to the same tax subject to tax in the country of residence based on incom wold wide , while in the country of residence is taxed based on the principle sources .

E. International Double Taxation Avoidance Method

There are two ways to avoid international double taxation , ie in the following way :
1 . Unilateral way

How this is done by inserting provisions to avoid double taxation in the law of a country with a clear procedure . way is a form of sovereignty of a country to set its own tax collection problems in the law .

2 . Bilateral or Multilateral way

Bilateral or Multilateral way through a negotiation between the interested countries to avoid the double taxation . Bilateral agreement made by the two countries , while multelateral carried by more than two countries , which is better known as the treaty or a tax treaty . The process of bilateral and multilateral agreements will certainly require quite a long time because each country has a principle each according to its own country's sovereignty .

F. In the International Double Taxation Agreement

These agreements are mostly still young , previously only subject to the approval of friendship , consent to settle , approval merchandise and services sometimes include a provision that has to do with some kind of tax which mostly include a clause about the necessity of equal treatment of residents or authorities of the countries that hold approval .
Procedure of collective agreements apparently difficult to implement because of the various kinds, and the principle of taxation systems in various countries , and the slow procedures for the negotiations are not talking about the slow or endorsement by the heads of the risks of participating countries agreement .

Important provisions contained in double taxation treaties in brief are as follows :
1 . People can enjoy the benefits of those agreements .

2 . Taxes covered by the agreements .

3 . International disputes .

4 . wrought sense of fiscal residence .

G. The legal status of Taxation Agreement

How the legal status of a tax treaty between Indonesia held with other countries ? When traced to the holding of the legal basis of taxation treaty between countries , then we go back to the Constitution , namely Article 11 paragraph ( 1 ) of the 1945 Constitution and its amendments . Refers to the legal basis , of course, will require quite a long time . Therefore , in consideration of practicality specialized in international law traffic between Indonesia and other countries are quite intensive , it is no longer needed the approval of Parliament but only informed enough .
Under the provisions of Article 11 UUD 1945 above , it can be concluded that the legal position is the same taxation agreements with national laws such as the Law on Income Tax . Legal status of tax treaties is not higher than the National Taxation Law .

CONCLUSION

International Tax Law are the norms that govern taxation because of the foreign element , both the subject and object . And tax law experts also provides many definitions of international tax law is one of them ; Prof . Dr. . P.J.A. Adriani , an expert who has written a book on taxation .
Then the sources of international tax law consists of :

1 . National tax law .

2 . Treaty

3 . National Judges decision .

Taxation Law of Treaties and the position is the same as the national law such as the Law on Income Tax , the legal position of a tax treaty is not higher than the national tax bill .

REFERENCES



Brotodihardjo Santoso , 2003 , Introduction to Tax Law , Bandung : PT . Refika Aditama

Ilyas B. Wirawan , et al , 2007, Tax Law , Jakarta : Salemba Four .