International Taxation Course unit title International Taxation Course unit code PJK602 Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Second Cycle Master Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 3rd semester Number of ECTS credits allocated 4,8 ECTS Name of lecturer(s) Dr Elia Mustikasari, M.Si, CA, BKP Wan Juli, SE, MBA, CPA, BKP, Ak. Learning outcomes of the course unit This course provides students with knowledge about the basic principles of international taxation issues, the provisions in the Tax Treaty to overcome double taxation or to avoid double non-taxation and the application of these principles in the practice of transactions with overseas parties. Mode of delivery (face-to-face, distance learning) Face-To-Face and Distance Learning (using AULA UNAIR) Prerequisites and co-requisites (if applicable) - Course content International Tax Policy Double Taxation International Tax from the perspective of Income Tax Law Double Tax Treaties Legal Framework of Double Tax Treaties Structure of Double Tax Treaties Double Tax Treaties Legal Framework of Double Tax Treaties Structure of Double Tax Treaties Personal and Material Scope of double Tax Treaties Residence Permanent Establishment Business Profit Immovable Property Shipping Associated Enterprise Capital gains Dividend Interest Royalties Beneficial Owner Dependent and independent personal services Directors’ fee 201 Sports and entertainer Pensioner and Government employees Students and professor Other income 202 Elimination method (exemption and credit method) Non discrimination method Exchange of Information Diplomatic and consulates International Tax Avoidance Concepts 240 BEPS project (readings) Transfer Pricing Recommended or required reading and other learning resources/tools Kevin Holmes, 2007, International Tax Policy and Double Tax Treaty, IBFD. Roy Rohatgi, 2005, Basic International Taxation, Richmond. Darussalam dan Danny Septriadi (Editors), 2017, Perjanjian Penghindaran Pajak Berganda, DDTC. Rachmanto Surahmat, 2000, Persetujuan Penghindaran Pajak Berganda, Gramedia. Rachmanto Surahmat, 2011, Kebijakan Persetujuan Penghindaran Pajak Berganda Indonesia, Salemba Empat. Planned learning activities and teaching methods Lectures Discussion Individual assignments Language of instruction Bahasa Indonesia Assessment methods and criteria Midterms 40%, Finals 60%