EVALUASI PELAKSANAAN P3B INDONESIA DENGAN NEGARA MITRA: TINJAUAN TERHADAP PASAL SUBSTANTIF
DOI:
https://doi.org/10.31092/jpi.v4i2.1052Keywords:
Pajak InternasionalAbstract
Jenis penghasilan yang mendapatkan perhatian inetnsitas tinggi dari para wajib pajak adalah business income profit serta interest. Sedang  jenis penghasilan berupa royalti (royalty) dan dividen (dividend) mendapatkan perhatian sedang dalam level atas setelah kategori jenis penghasilan berupa business profit dan interest. Pasal-pasal terkait businees profit, bunga, dividen dan royalty harus mendapatkan perhatian lebih bagi delegasi Indonesia. Pasal-pasal tersebut perlu mendapat pehatian khusus saat melakukan negosiasi terhadap calon negara mitra maupun renegosiasi dengan mintra P3B.References
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