Course unit title

International Taxation

Course unit code

PJK602

Type of course unit (compulsory, optional)

Compulsory

Level of course units (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)
  1. Dr Elia Mustikasari, M.Si, CA, BKP
  2. 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
  1. International Tax Policy
  2. Double Taxation
  3. International Tax from the perspective of Income Tax Law
  4. Double Tax Treaties
  5. Legal Framework of Double Tax Treaties
  6. Structure of Double Tax Treaties 
  7. Double Tax Treaties
  8. Legal Framework of Double Tax Treaties
  9. Structure of Double Tax Treaties 
  10. Personal and Material Scope of double Tax Treaties
  11. Residence
  12. Permanent Establishment
  13. Business Profit
  14. Immovable Property
  15. Shipping
  16. Associated Enterprise
  17. Capital gains
  18. Dividends
  19. Interest
  20. Royalties
  21. Beneficial Owners
  22. Dependent and independent personal services
  23. Directors' fees 201
  24. Sports and entertainers
  25. Pensioners and Government employees
  26. Students and professors
  27. Other income 202
  28. Elimination method (exemption and credit method)
  29. Non-discrimination method
  30. Exchange of Information
  31. Diplomatic and consulates 
  32. International Tax Avoidance Concepts 240
  33. BEPS project (readings)
  34. Transfer Pricing

Recommended or required

reading and other learning resources/tools
  1. Kevin Holmes, 2007, International Tax Policy and Double Tax Treaty, IBFD.
  2. Roy Rohatgi, 2005, Basic International Taxation, Richmond.
  3. Darussalam and Danny Septriadi (Editors), 2017, Double Taxation Avoidance Agreement, DDTC.
  4. Rachmanto Surahmat, 2000, Agreement to Avoid Double Taxation, Gramedia.
  5. Rachmanto Surahmat, 2011, Indonesian Double Taxation Avoidance Agreement Policy, Salemba Empat.

Planned learning activities and teaching methods
  1. Lectures
  2. Discussion
  3. Individual assignments

Language of instruction

Indonesian

Assessment methods and criteria

Midterms 40%, Finals 60%