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Tax Risk Management
In response to a number of large corporate failures, risk management has recently become a major consideration for most organizations. At the same time, taxation has been recognized as an area having its own unique risk profiles. This book provides a practical guide for those working in today's ever-changing corporate environment. It contains an introduction to tax risk management and discussions on the tax control framework that allow corporate tax departments to identify and manage companies' tax-related risks. The book also includes country chapters, which provide practical examples of the development and application of tax control frameworks.
Justice, Equality and Tax Law
An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repe...
The Expat's Guide to Indonesia Taxation
This book explicitly addresses expatriates whose status is a foreign citizen (WNA), but they have become Domestic Individual Taxpayers (WPOP-DN) in taxation. Therefore, the discussion is mainly related to the ins and outs of taxation rights and obligations, especially regarding Income Tax. Thus, the detailed discussion contains guidelines on filling out the Annual Individual Income Tax Return, paying taxes owed, and filling and reporting the tax return electronically. The discussion of this book is carried out in a structured and systematic way, starting from the introduction of Indonesian taxation, tax structure, rights and obligations of taxpayers, tax subjects, tax identification number, income, assets, debts, tax credits, and family dependents. In addition, matters related to implementing taxpayer rights, risk mitigation, and tax audits are presented in full so that expatriates can fill out tax returns, mitigate risks properly, and avoid tax sanctions.
The Delicate Balance
Few aspects of revenue law generate stronger feelings than the exercise of discretionary power by tax administrations. A delicate balance often needs to be struck between the legitimate needs of revenue authorities and the equally legitimate interests and rights of taxpayers. On the one hand, the executive and administration need to have sufficient capacity to apply the law; on the other, there is a need to maintain the principle of the rule of law that it is the elected legislature, and not the executive or tax administration, that establishes tax burdens. The chapters in this volume explore that delicate balance. The Delicate Balance - Tax, Discretion and the Rule of Law considers the crit...
Who Owns Whom
None
Riscos no Direito Privado e na Arbitragem
A obra nasce da constatação de seus coordenadores da inexistência de estudo de vocação universal voltado ao tratamento dos "riscos" no Direito Privado e na Arbitragem. O tema ostenta inegável relevância teórica, a começar pela própria definição de "risco", cuja polissemia dificulta a identificação do regime jurídico aplicável. Do ponto de vista prático, cuida-se de matéria cujo domínio se afigura essencial para o operador do direito desde a fase consultiva, momento em que se revela fundamental a adequada gestão negocial dos riscos entre as partes, até a fase patológica, quando os riscos, geridos ou não pelas partes, efetivamente se concretizam, a requerer a correta identificação dos efeitos a serem produzidos. Os 33 artigos ora reunidos estão distribuídos em duas partes: a primeira, dedicada a temas de direito substantivo privado, e que analisa conceitos de risco e mecanismos de prevenção ou de reação a certos riscos; e a segunda, que abarca estudos voltados a desvendar nuances próprias do risco na resolução de litígios por meio da arbitragem.
Keterbukaan Informasi Untuk Kepentingan Perpajakan
Dengan diterbitkannya PERPU 1 Tahun 2017 sebagaimana yang telah disahkan menjadi Undang-Undang Nomor 9 Tahun 2017 tentang Penetapan Peraturan Pemerintah Pengganti Undang- Undang Nomor 1 Tahun 2017 tentang Akses Informasi Keuangan Untuk Kepentingan Perpajakan Menjadi Undang-Undang, telah membuat Wajib Pajak dan industri keuangan sangat kuatir. Hal ini tentulah merupakan reaksi yang wajar karena perpu tersebut menandai bahwa era kerahasian data keuangan telah berakhir setelah puluhan tahun yang lalu. Kekawatiran Wajib Pajak terutama terkait dengan kepatuhan material selama ini yaitu kemungkinan akan dikenakan kewajiban membayar jumlah pajak yang lebih besar. Sebetulnya hal tersebut tidaklah pe...
The Bona Fide Investor
International Arbitration Law Library, Volume 63 [IALL-63] Many corporations engage in treaty shopping – or ‘nationality planning’ – to procure investment treaty protection by attainment of a nationality of convenience. This book is the first in-depth exploration of a substantive legal basis by which to assess the bona fides of a corporate investor’s identity in a convenient jurisdiction: i.e., examination of the purpose for which a corporate exists in the ownership structure of the relevant investment. In a comprehensive review of the concept of treaty shopping, the author examines the degree to which manipulation of corporate nationality is consistent with the objects and purpose...
Tax Compliance und Tax Risk Management
Der Begriff „Tax Compliance“ ist geprägt von einer zunehmenden Unsicherheit in der Frage, wie ein steuerliches Gesetz auszugestalten ist und was einer gesetzlichen Regelung im Steuerrecht bedarf. Im internationalen Kontext werden Begriffe wie die sog. „aggressive Steuerplanung“ verwendet, die weder gesetzlich definiert noch konkret näher beschrieben werden können. Die Begrifflichkeit der aggressiven Steuerplanung an sich dient vielmehr als Abschreckungsinstrument der Finanzverwaltung und anderer Interessengruppen für den Steuerpflichtigen bzw. für das steuerpflichtige Unternehmen. Die Arbeit untersucht vor diesem Hintergrund die aktuelle Rechtslage auch im internationalen Kontext und entwickelt ein zusammenhängendes Konzept zur Definition von Tax Compliance und Tax Risk Management als Teil der Tax Compliance. Hiervon ausgehend, werden sowohl die konkreten Fragen nach der Wirkung von Tax Compliance im Verhältnis zur Finanzverwaltung als auch in der Umsetzung in der Praxis innerhalb eines Konzerns beantwortet.
