Common Contracts
1 similar Tax Treaty contracts
DAMPAK PEMBERLAKUAN PERJANJIAN PENGHINDARAN PAJAK BERGANDA TERHADAP INVESTASI NEGARATax Treaty • January 8th, 2018
Each State Party has a avoidance method of double taxation, but in this case Tax Treaty in the Developed Country, especially in the case of the imposition of dividends for foreign investment companies of developed countries operating in Indonesia, it is needed to be reviewed since the imposition of tax for the dividend income received a discount of 50% of the prevailing normal rate of 20%. There is a potential tax loss of 10% in this case, and on the other hand the utilization of this tax incentive for Indonesian companies in the Developed Country is not significant. This study is a juridical law research. Based on the results of the research, it was found that the implementation of deduction of dividend is not very influential on investor attractiveness due to the main cause of attracting investment in a country not because of tax incentives but low production costs and state security and ease of licensing. It has not yet fully achieved the objectives of the P3B or more known as the T
