Materi Pajak Internasional -ddtc.pdf

Pajak Internasional

Agenda 1.  Gambaran Umum Pajak Internasional dan Peran dari P3B; 2.  Penerapan dan Interpretasi P3B; 3.  Prinsip Dasar Hukum Pajak Internasional; 4.  Penerapan Pasal-Pasal Spesifik dalam P3B; 5.  Multilateral Instrument on Tax Treaty (MLI) dan Treaty Shopping.

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Gambaran Umum Pajak Internasional dan Peran dari P3B

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Contoh Mr. A, seorang warga negara Country A, ditugaskan oleh perusahaan untuk bekerja di Indonesia selama 2 tahun. Country A maupun Indonesia menganut sistem perpajakan berdasarkan world-wide income. Berikut merupakan penghasilan-penghasilan yang diterima oleh Mr. A: Bunga tabungan dari deposito uang Mr A di Country A; §  Uang sewa dari properti Mr. A di Country A; dan §  Gaji Mr. A § 

Isu-isu perpajakan apakah yang berkaitan dengan Mr.A

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Yurisdiksi Pemajakan Personal v Objective Connecting Factor Personal Connecting Factor • 

Hak pemajakan suatu negara didasarkan pada status subjek pajaknya ‘terhubung’ dengan negara tersebut (residence principle);

• 

Contoh personal connecting factor untuk orang pribadi: keberadaan fisik, keterhubungan personal, status kewarganegaraan

• 

Contoh personal connecting factor untuk badan: lokasi dari kantor pusat, lokasi dari tempat manajemen, lokasi didirikan

Personal Attachment

Objective Connecting Factor • 

Hak pemajakan suatu negara didasarkan pada keberadaan aktivitas ekonomi atau objek pajaknya ‘terhubung’ dengan teritorial suatu negara (source principle);

• 

Contoh: lokasi keberadaan harta, lokasi modal diinvestasikan, lokasi dari pemberi penghasilan, lokasi penandatanganan kontrak

Economic Attachment

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Contoh Personal attachment

Subjek pajak dalam negeri (resident)

Negara A (tax rate 30%)

PAJAK BERGANDA 55

Negara B (tax rate 25%)

Economic attachment

30% x 100 = 30

25% x 100 = 25

penghasilan

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Pajak Berganda dalam Transaksi Lintas Batas Jenis-Jenis Pajak Berganda 1.

Pajak Berganda secara Yuridis Subjek pajak yang sama dikenakan pajak lebih dari satu kali atas penghasilan yang sama; §  Subjek pajak badan/orang pribadi yang memiliki BUT di luar negeri; §  Penghasilan pasif dari luar negeri (pemotongan (WHT) di negara sumber dan worldwide taxation di negara domisili); §  Occurs mostly in international setting; §  Dapat diselesaikan melalui penerapan P3B atau secara unilateral

2.

Pajak Berganda secara Ekonomis Satu penghasilan yang sama dikenakan pajak di dua atau lebih subjek pajak yang berbeda §  Pembagian dividen; §  Occurs both domestically and in international setting §  Pada umumnya, tidak dapat diselesaikan melalui penerapan P3B

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Jenis-Jenis Pajak Berganda Ilustrasi dari Pajak Berganda Yuridis Negara&D Negara&D

Negara&S Negara&S

Penghasilan penghasilan

Subyek Pajak Subyek'Pajak Subjek'Pajak Subjek&Pajak&A

NEGARA D NEGARA'D Negara&D

NEGARA S NEGARA'S Negara&S

Yuridiksi(pemajakan(Negara(D((World'wide'Income) Yuridiksi pemajakan Negara D (World wide income) Yurisdiksi(pemajakan(Negara(D((world&wide&income) Yurisdiksi(pemajakan(Negara(D((worldwide(income) Yuridiksi(pemajakan(Negara(S((Source'Income) Yurisdiksi(pemajakan(Negara(S((source&income) Yuridiksi pemajakan Negara S (Source income) Penghasilan yang diterima oleh Subyek Pajak termasuk Penghasilan(yang(diterima(oleh(Subyek(Pajak(termasuk( Penghasilan(yang(diterima(oleh(subjek(pajak(termasuk( dalam yuridiksi pemajakan Negara D maupun Negara S dalam(yuridiksi(pemajakan(Negara(D(maupun(Negara(S dalam(yurisdiksi(pemajakan(Negara(D(maupun(Negara(S

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Sumber: Darussalam dan Danny Septriadi, “Pajak Internasional suatu Pengantar,” dalam Perjanjian Penghindaran Pajak Berganda: Konsep, Aplikasi, dan Interpretasi, ed. Darussalam dan Danny Septriadi (Jakarta: DDTC, 2017),7.

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Jenis-Jenis Pajak Berganda Ilustrasi dari Pajak Berganda Ekonomis Satu unit ekonomi Dikenakan dua kali di tingkat yang berbeda Perusahaan Pemegang Saham

Pajak Penghasilan Badan Pajak Penghasilan Orang Pribadi

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Jenis-Jenis Pajak Berganda Ilustrasi dari Pajak Berganda Yuridis + Ekonomis

Negara S

Penghasilan

Laba usaha

Negara D

PT X

dividen

(perusahaan anak)

(perusahaan Induk)

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Corp Y

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Penyebab Terjadinya Pajak Berganda secara Yuridis Source vs Source Conflict (S-S) 1.  Dua negara, berdasarkan ketentuan pajak domestiknya, mengklaim sebagai negara sumber dari penghasilan yang diterima oleh subjek pajak; 2.  Setiap negara atas dasar di atas, mengklaim memiliki hak pemajakan atas penghasilan yang diterima oleh subjek pajak tersebut; 3.  Tidak dapat diselesaikan melalui penerapan P3B. NEGARA A Ketentuan pajak domestik Negara A

Apabila kapal laut yang menghasilkan penghasilan berlayar di wilayah atau teritorial Negara A

NEGARA B Ketentuan pajak domestik Negara B

Penghasilan dari operasional kapal laut

Apabila barang atau penumpang naik kapal dari Negara B

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Penyebab Terjadinya Pajak Berganda secara Yuridis Resident VS Resident Conflict (R-R) 1.  Dua negara, berdasarkan ketentuan pajak domestiknya, mengklaim sebagai negara domisili dari subjek pajak yang menerima penghasilan; 2.  Dalam kasus ini, subjek pajak mengalami dual resident; 3.  Penyelesaian melalui P3B: tie-breaker rule.

NEGARA A

Negara A mengklaim bahwa X Co merupakan subjek pajak dalam negeri dari negaranya karena X Co didirikan di Negara A

NEGARA B

Negara B menganggap X Co sebagai subjek pajak dalam negeri dari negaranya karena kantor manajemen dari X Co terletak di Negara B

X Co

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Penyebab Terjadinya Pajak Berganda secara Yuridis Resident VS Source Conflict (R-S) 1.  Satu negara mengklaim memiliki hak pemajakan karena merupakan negara domisili dari penerima penghasilan; 2.  Negara lainnya mengklaim memiliki hak pemajakan atas dasar sebagai negara sumber dari penghasilan; 3.  Penyelesaian melalui P3B: mengalokasikan hak pemajakan NEGARA A

A Co

Country A will assert its right under its domestic laws to tax the worldwide income of Company A

NEGARA B

Cabang

Country B will legitimately assert its right under domestic tax laws to tax the profits of Company A’s branch

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Penyebab Terjadinya Pajak Berganda secara Yuridis Konflik Pengkarakterisasian Penghasilan 1.  Klasifikasi penghasilan akan menentukan alokasi hak pemajakan antara negaranegara yang bertransaksi; 2.  P a j a k b e r g a n d a d a p a t t e r j a d i k a r e n a a d a n y a p e r b e d a a n d a l a m penginterpretasian jenis penghasilan. NEGARA A

Company X

Negara A mengklaim memiliki hak pemajakan eksklusif atas penghasilan yang diterima Company X berdasarkan Pasal 7 mengenai laba usaha

NEGARA B

Penghasilan dari jasa teknis

Negara B mengklaim memiliki hak pemajakan atas penghasilan dari jasa teknis berdasarkan Pasal 12 mengenai royalti

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Double Taxation Penghindaran

Double Non Taxation Mencegah penghindaran pajak dalam transaksi internasional

Tujuan lainnya?

Objek dan Tujuan P3B 15 8-18

Metode Penghindaran Pajak Berganda Dual Resident Tie-breaker Rule (Pasal 4)

Alokasi hak pemajakan secara eksklusif (shall be taxable only, Pasal 6-22)

Pembagian hak pemajakan (may be taxed, Pasal 6-22 + 23 )

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Cara untuk Menghindari Pajak Berganda

Negara sumber

tidak dapat

Mengalokasikan hak untuk mengenakan pajak antara Pemerintah yang merupakan pihak yang mengadakan P3B

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“Shall be taxable only…”

“May be taxed…”

mengenakan pajak. Hak pemajakan hanya diberikan kepada negara domisili. Negara sumber dapat mengenakan pajak tanpa ada pembatasan Negara sumber dapat mengenakan pajak dengan batasan (umumnya batasan tarif)

Distributives Rules Closed distributive rules: –  Art 12 (1) : “Royalties arising in a Contracting State and beneficially owned by a resident of the other Contracting State shall be taxable only in that other State.” –  Hasil: Hak pemajakan secara eksklusif berada di negara domisili. Negara sumber tidak dapat mengenakan pajak sama sekali. Open distributive rules: –  Art 6 (1) : “Income derived by a resident of a Contracting State from immovable property… situated in the other Contracting State may be taxed in that other State.” –  Pertanyaan: dapatkah cara ini mencegah terjadinya pajak berganda? Mixed rules: –  Art 7 (1) : “The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits that are attributable to the permanent establishment in accordance with the provisions of paragraph 2 may be taxed in that other State. 18 8-18

Perkembangan Model P3B

Draf/ 1963

Draf/ Meksiko

&1928 1927

1946

Draf/Model/ Model&&P3B& Perjanjian/ 1928 LBB

1992

1963

1940

Draf/ London

Model/ 1977

2001

1980

1977

UN%Model% UN/Model 1980

2000

OECD/ Model/ 2008

OECD/ Model/ 2003

OECD/ Model/ 2000

OECD% OECD/ Model% Model/ 1992

2005 2003

UN/Model/ 2001

UN/Model/ 2011

2010 2011

2008

OECD/ Model/ 2005

2014

OECD/ Model/ 2010

OECD/ Model/ 2014

Sumber: Darussalam dan Danny Septriadi, “Perkembangan dan Model Perjanjian Penghindaran Pajak Berganda (P3B),” dalam Perjanjian Penghindaran Pajak Berganda: Konsep, Aplikasi, dan Interpretasi, ed. Darussalam dan Danny Septriadi (Jakarta: DDTC, 2017),7.

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Model P3B League of Nations Models 1928 1946 OECD Model 1963, 1977, 1992 … 2010, 2014 UN Model 1980, 2001, 2011 Nordic Convention ASEAN Model Caricom Agreement National Models (e.g. USA, NL, INA)

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Capital Exporting Countries Capital Importing Countries

Penerapan dan Interpretasi P3B

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Siapa yang Dapat Mengakses P3B? Person Covered

Pasal 1: “ This Convention shall apply to persons who are residents of one or both Contracting States” §  Siapa yang dimaksud dengan “person”? Pasal 3 ayat (1) person: individual, company and any other body of persons §  Siapa yang dimaksud dengan “resident”? Pasal 4 resident: a person who is liable to tax in a State by reason of his domicile, residence, place of management or a similar criterion 22 8-18

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Siapa yang Dapat Mengakses P3B? Contoh

A Corp

Cabang

Singapore

Pinjaman 1T

US

Indonesia

Bunga 100 M

PT INA Siapa yang dapat memanfaatkan fasilitas yang ada di dalam P3B?

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Langkah-Langkah Penerapan P3B ‘shall be taxable only’ Langkah 1 Menentukan ruang lingkup P3B

Langkah 2 Aplikasi definisi yang relevan

Langkah 3 Menentukan pasal substantif

Hak pemajakan tidak dibatasi 24 8-18

‘maybe taxed’

Hak pemajakan dibatasi

Langkah 4 Menerapkan ketentuan eliminasi pajak berganda: Exemption or Credit

Langkah 5 Mutual Agreement Procedure

Langkah-Langkah Penerapan P3B Langkah 1: Menentukan ruang lingkup P3B Negara mana yang ingin mengenakan pajak?

Penerapan ketentuan pajak domestik

Cek apakah di masing-masing negara yang terlibat: 1.  Apakah di negara tersebut, berdasarkan ketentuan pajak domestiknya, mengenakan pajak atas suatu penghasilan? 2.  Jika ya, atas dasar apa?: sebagai negara domisili atau negara sumber?

Untuk menganalisis apakah terdapat isu pajak berganda atau tidak

Jangan langsung menggunakan P3B 25 8-18

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Langkah-Langkah Penerapan P3B Langkah 1: Menentukan ruang lingkup P3B P3B hanya membatasi hak pemajakan berdasarkan ketentuan pajak domestik, tetapi tidak menciptakan hak pemajakan bagi suatu negara (hak pemajakan bergantung pada ketentuan pajak domestik) Kasus:

Negara A Negara B

-  -  - 

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Corp A

bunga

Corp B

Corp B, subjek pajak dalam negeri Negara B, membayarkan bunga kepada Corp A, subjek pajak dalam negeri Negara A Berdasarkan ketentuan pajak domestik Negara B, pembayaran bunga kepada subjek pajak luar negeri tidak dikenakan pemotongan pajak atau pajak lainnya P3B Negara A-Negara B identik dengan OECD Model. Pasal 11 P3B Negara A-Negara B menetapkan Negara B dapat mengenakan pajak sebesar 10% dari penghasilan bruto bunga yang diterima Corp A Question: Apakah Negara B mengenakan pajak sebesar 10% terdapat bunga yang dibayarkan kepada Corp A? 26

Langkah-Langkah Penerapan P3B Langkah 1: Menentukan ruang lingkup P3B Taxes covered in Article 2 (1): “ Taxes on income” §  Irrespective of levying body; -  Central government; -  State/province; -  Municipality §  Addition for example Indonesia-Korea tax treaty: VAT §  Check exceptions and additions

Territorial Scope Article 3: “ Contracting State” §  Land territory §  Territorial waters §  Continental shelf §  Exclusive economic zone

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Langkah-Langkah Penerapan P3B Langkah 2: Aplikasi definisi yang relevan P3B mana yang diterapkan?

Aplikasi definis yang relevan

1.  Pasal 1: Apakah penerima penghasilan merupakan ‘person’ dan subjek pajak dalam negeri dari salah satu negara yang mengadakan perjanjian? 2.  Pasal 3: definisi ‘person’ 3.  Pasal 4: ketentuan mengenai subjek pajak dalam negeri berdasarkan P3B

“person” mana yang harus berstatus subjek pajak dalam negeri (resident)? Pemberi atau penerima penghasilan?

Jangan bingung dengan penerapan Pasal 1

Pasal 1 hanya merujuk pada penerima penghasilan, bukan pemberi penghasilan (payor) 28 8-18

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Langkah-Langkah Penerapan P3B Langkah 3: Menentukan pasal substantif Pembatasan pengenaan pajak dengan penerapan P3B?

Distributives Rule Go to Chapter III from Art 6 – Art 21

Jawab pertanyaan berikut satu persatu: 1.  Pasal (ketentuan) mana yang dapat diterapkan?; 2.  Jika terdapat lebih dari satu ketentuan, ambil pasal (ketentuan) yang prioritas; 3.  Coba untuk menerapkan pasal tersebut; apabila tidak dapat diterapkan, beralihlah ke pasal (ketentuan) selanjutnya, etc; 4.  Apakah ketentuan yang berlaku membatasi “negara lain” untuk mengenakan pajak? 5.  Apabila dibatasi: ‘”negara lain tidak dapat mengenakan pajak” à isu pajak berganda terpecahkan àhasil. 6.  Jika tidak ada pembatasan à menuju langkah 4.

Tujuan: 29 8-18

Mengalokasikan hak pemajakan antara “negara domisili” dengan “negara lainnya” 29

Langkah-Langkah Penerapan P3B Langkah 4: Menerapkan ketentuan eliminasi pajak berganda: Penerapan keringanan pajak berganda

Elimination of Double Taxation Go to Chapter V Art 23

Pasal 23A 1.  Metode pembebasan -  Pembebasan penuh; -  Pembebasan dengan progresif.

Pasal 23B 2. Metode kredit: -  Kredit penuh; -  Kredit dengan pembatasan

Pasal 23:

Negara domisili yang menerapkan keringanan pajak 30 8-18

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Hasil Penerapan ketentuan pajak domestik oleh negara domisili dan/atau negara sumber dibatasi oleh: §  Negara sumber: distributive treaty rule; or §  Negara domisili: keringanan pajak berganda Tiga Kemungkinan yang dihasilkan:

§  Negara domisili memiliki hak pemajakan eksklusif (e.g Pasal 12); §  Negara lainnya (negara sumber) memiliki hak pemajakan eksklusif (e.g Pasal 19 (2)); §  Kedua negara sama-sama mengenakan pajak (e.g. Pasal 6, Pasal 10, Pasalt 11), tetapi negara domisili wajib memberikan keringanan pajak berganda berdasarkan Pasal 23. 31 8-18

Prosedur Administratif untuk Penerapan P3B di Indonesia Kewajiban untuk mengisi dan menyampaikan SKD Peraturan Direktur Jenderal Pajak Nomor PER-61/PJ/2009 tentang Tata Cara Penerapan Persetujuan Penghindaran Pajak Berganda sebagaimana telah diubah dengan Peraturan Direktur Jenderal Pajak Nomor PER 24/PJ/2010 (PER-61/2009 s.t.d.d PER-24/2010): Pemotong/Pemungut Pajak harus melakukan pemotongan atau pemungutan pajak sesuai dengan ketentuan yang diatur dalam P3B, dalam hal : •  Penerima penghasilan bukan Subjek Pajak dalam negeri Indonesia, •  Persyaratan administratif untuk menerapkan ketentuan yang diatur dalam P3B telah dipenuhi; dan •  Tidak terjadi penyalahgunaan P3B oleh WPLN sebagaimana dimaksud dalam ketentuan tentang pencegahan penyalahgunaan P3B. SKD yang disampaikan oleh WPLN kepada Pemotong/ Pemungut Pajak SKD yang menggunakan formulir yang telah ditetapkan dalam Lampiran II atau Lampiran III PER 61/2009 s.t.d.d PER-24/2010 (Form DGT) 32 8-18

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Studi Kasus Ilustrasi Kasus:

Singapore Company

Pembayaran, tidak ada pemotongan PPh Pasal 26



Singapura

Indonesia



JASA

Pemberian jasa



PT A

Pertanyaan: apakah keterlambatan untuk memberikan SKD sebelum pembayaran atas imbalan jasa tersebut merupakan hal yang menentukan untuk dapat atau tidaknya penerapan suatu P3B?

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Analisis Kedudukan P3B dalam konteks ketentuan pajak domestik Indonesia

Subjek pajak dalam negeri sebagai syarat substantif untuk menerapkan suatu P3B

SKD sebagai aspek administrasif dalam menerapkan suatu P3B

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Analisis Dua Cara untuk Menentukan Subjek Pajak Dalam Negeri

Terdapat 2 cara untuk menentukan apakah subjek pajak merupakan subjek pajak dalam negeri dari negara yang mengadakan perjanjian, yaitu: Oleh wajib pajak

Oleh otoritas pajak



Melalui persyaratan administrasi Surat Keterangan Domisili/ Certificate of Domicile

M e l a l u i E x c h a n g e o f I n f o r m a t i o n sebagaimana diatur dalam ketentuan Pasal 26 P3B Indonesia-Singapura

Kesimpulan: SKD bukan merupakan satu-satunya syarat substansif untuk menerapkan suatu P3B, melainkan hanya merupakan instrumen administratif domestik yang umum.

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Definisi dan Interpretasi P3B

Definisi dan Terminologi P3B

Didefinisikan dalam definisi umum Pasal 3 ayat (1)

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Tidak didefiniskan dalam Pasal 3 ayat (1), tetapi oleh pasal lainnya dalam P3B

Tidak didefinisikan baik dalam Pasal 3 ayat (1) ataupun pasal P3B lainnya. Interpretasi mengacu pada Pasal 3 ayat (2)

Pasal 3 ayat (2) sebagai Ketentuan Umum Penginterpretasian P3B Pasal 3 ayat (2) OECD Model Isu interpretasi?

Art 3 Para. 2 OECD Model: “…, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State…” Jika tidak didefiniskan-> kembali ke ketentuan domestik

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Pasal 3 ayat (2) sebagai Ketentuan Umum Penginterpretasian P3B

Art 3 Para. 2 OECD Model: “…, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State…” Ketentuan domestik Ketentuan domestik yang berlaku pada atau yang berlaku ketika waktu P3B diadakan? sengketa terjadi? (at that time) (at any time) Paragraf 11 OECD Commentary on Article 3: “the Committee on Fiscal Affairs concluded that latter interpretation should prevail...” 38 8-18

Ketentuan Interpretasi dalam VCLT

Pasal 31

Ketentuan umum dalam menginterpretasikan P3B

Pasal 32

Prosedur tambahan dalam menginterpretasikan P3B

Pasal 33

Interpretasi dari P3B yang menggunakan lebih dari satu bahasa

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Extrinsic Aids to interpretation Extrinsic Aids Unilateral Material Common Interpretation: Judicial Decisions of other countries

OECD Commentaries

Extrinsic Aids 40 8-18

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Prinsip Dasar Hukum Pajak Internasional

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Pentingnya Konsep “Subjek Pajak Dalam Negeri” untuk Tujuan P3B Mengapa konsep “subjek pajak dalam negeri” sangat penting?

Personal Scope of Art 1: “This Convention shall apply to persons who are residents of one or both Contracting States”

P3B (manfaat P3B)

Subjek Pajak Dalam Negeri

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Mengidentifikasi “Person”

Art 3 (1): “a) The term ‘person’ includes an individual, a company and any other body of persons; b) The term ‘company’ means any body corporate or any entity which is treated as a body corporate for the tax purpose;”

Person §  Individual; §  Company; §  Any other body of person

Company •  Body corporate; •  Any entity treated as a body corporate for the tax purposes

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Mengidentifikasi “Person” (lanjutan)

OECD Commentary on Art 3 (1), Para. 2 §  The definition of the term “person” given in subparagraph a) is not exhaustive and should be read as indicating that the term “person” is used in a very wide sense; §  In addition, the term “person” includes any entity that, although not incorporated, is treated as a body corporate for tax purposes. Thus, e.g. a foundation (fondation, Stiftung) may fall within the meaning of the term “person” §  Partnerships will also be considered to be “persons” either because they fall within the definition of “company” or, where this is not the case, because they constitute other bodies of persons.

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Definisi Subjek Pajak Dalam Negeri dalam P3B Resident Art. 4 (1) “For the purpose of this Convention, the term ‘resident of a Contracting State’ means any person who, under the law of that State is liable to tax therein by reason of his domicile, residence, place of management, or any other criterion of similar nature…”

Reference to domestic law

Basis of liability to tax

“Liable” to tax

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“Liable to Tax” vs. “Subject to Tax”

Relevant for treaty purposes

Liable to tax

Subject to tax

Falls within the scope of a state’s tax law

Actually pays some tax

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Kriteria Domestik untuk Subjek Pajak Dalam Negeri Tempat tinggal permanen Hubungan keluarga

Keberadaann fisik Tempat tinggal yang nyaman

Kebangsaan

Center of vital interests

Tempat pendirian

Tempat managemen efektif Tempat tujuan dari bisnis yang paling utama

Catatan akuntansi Tempat tinggal direksi

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Ketentuan Tie Breaker dalam Kasus Status Subjek Pajak Dalam Negeri Ganda Dual Residence dalam P3B §  Karena perbedaan dalam undang-undang domestik mengenai konsep subjek pajak dalam negeri, maka dimungkinkan terjadinya dual residence Personal Scope of Art 1: “This Convention shall apply to persons who are residents of one or both Contracting States” Negara B

Negara A Tempat tinggal permanen

Keberadaan fisik

Bagaimana memecahkan dual residence? Dengan mengutamakan faktor penghubung (yaitu ketentuan tiebreaker)

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Ketentuan Tie Breaker dalam Kasus Status Subjek Pajak Dalam Negeri Ganda Ketentuan Tie Breaker untuk Orang Pribadi Pasal 4 (2): “Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows; i.  He shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (center of vital interest); ii.  If the State in which he has center of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident of the State in which he has an habitual abode; iii.  If he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is national; iv.  If he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.” 49 8-18

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Ketentuan Tie Breaker dalam Kasus Status Subjek Pajak Dalam Negeri Ganda Dual Residence Pasal 4 (2): Orang Pribadi If both in CS If both in CS

If neither in CS

If neither in CS

Nationality

Habitual Abode If cannot be determined

Centre of Vital Interests

If neither in CS

If both in CS

Permanent home 50 8-18

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Mutual Agreement

Studi Kasus: Aturan Tie Breaker untuk Individu Tunisia

Prancis

Jean, seorang insinyur subjek pajak dalam negeri Prancis §  Di tugaskan ke Tunisia selama dua tahun terkait proyek pembangunan §  Memiliki apartemen di Tunisia §  Punya apartemen di Prancis juga, di mana istri dan kedua anaknya menetap §  Pulang ke Prancis setiap dua minggu untuk mengunjungi keluarganya 51 8-18

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Ketentuan Tie Breaker dalam Kasus Status Subjek Pajak Dalam Negeri Ganda Ketentuan Tie Breaker untuk Badan Pasal 4 (3): ”Where by reason of the provision of paragraph 1 a person other than an individual is a resident of both Contracting State, then it shall be deemed to be a resident only of the Contracting States in which its place of effective management is situated.” OECD Commentary Pasal. 4 (3), Para. 24 ”The place of effective management is the place where key management and commercial decisions that are necessary for the conduct of the entity’s business as a whole are in substance made. All relevant facts and circumstances must be examined to determine the place of effective management. An entity may have more than one place of management, but it can have only one place of effective management at any one time.” 52 8-18

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Ketentuan Tie Breaker dalam Kasus Status Subjek Pajak Dalam Negeri Ganda Study Kasus – Meeting Direksi Negara A

Negara B

§  Pendirian §  Sebagian besar kegiatan usaha (kegiatan penambangan) §  Manajemen sehari-hari §  Eksekutif senior (CEO dan wakil presiden) §  Rapat pemegang saham tahunan

Berdasarkan ketentuan pajak domestik Negara A, suatu perusahaan dianggap sebagai subjek pajak dalam negeri Negara A apabila perusahaan tersebut didirikan dan mempunyai kantor pusat yang sah di Negara A

§  Kantor §  Penawaran saham di bursa efek §  Rapat dewan direksi (termasuk CEO, dua wakil presiden dan enam direksi lainnya warga Negara B) §  Dewan direksi biasanya mendasarkan keputusannya pada proposal yang disiapkan oleh eksekutif senior

SPDN (KETENTUAN DOMESTIK)

Berdasarkan ketentuan pajak domestik Negara B, suatu perusahaan dianggap sebagai subjek pajak dalam negeri Negara A apabila pusat manajemen dan kontrol dari perusahaan tersebut berlokasi di Negara B (contoh, tempat board of directors melakukan pertemuan)

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Ketentuan Pengecualian mengenai Subjek Pajak yang dicakup dalam P3B Kasus IRC v. Commerzbank AG (dan IRC v. Banco do Brasil SA)

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Penerapan Pasal-Pasal Spesifik dalam P3B

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Penerapan Pasal-Pasal Spesifik dalam P3B Article 7 (1) OECD Model: Business Profit

§  unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein.

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SECTION 2

§  If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them is attributable to that permanent establishment

SECTION 1

§  Profits of an enterprise of a Contracting State shall be taxable only in that State (…)

Penerapan Pasal-Pasal Spesifik dalam P3B Art 7(1) Section 1 – Allocation Rule Residence State (INDONESIA)

Source State (AUSTRALIA)

Enterprise (PT INDONESIA)

PE (Carries on business)

MAIN RULE:

EXCEPTION:

Taxation only in the Residence State

Unless PE Threshold that must be passed before Source State is allowed to tax a foreign enterprise on profits from activities in its territory

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Penerapan Pasal-Pasal Spesifik dalam P3B Art 7(1) Section 2 – Attributable Profits Residence State (INDONESIA)

Source State (AUSTRALIA)

PE (Carries on business)

Enterprise (PT INDONESIA)

Article 23 Double Taxation Relief

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PE Profits may be taxed Only as much attributable to PE

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Penerapan Pasal-Pasal Spesifik dalam P3B Concept of PE For the purpose of this Convention, the term“permanent establishment” means a fixed place of business through which the business of the enterprise is wholly or partly carried on” Elements: 1.  Place of business 2.  Fixed (physical) 3.  At the disposal of entrepreneur 4.  Through which (the business is carried on) 5.  Fixed (period of time) 6.  Carrying on of one’s business 59 8-18

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Penerapan Pasal-Pasal Spesifik dalam P3B Types of PE Definition of art. 5 OECD Model

UN Model

Basic rule PE Para. 1 & 2

Basic rule PE Para. 1 & 2

Construction PE

Construction PE

Para. 3

Para. 3a

Agency

Services

Para. 5

Para. 3b Agency

Para. 5 Insurance PE 60 8-18

Para. 6

Penerapan Pasal-Pasal Spesifik dalam P3B Passive Income Active Income Income from business activities or employment e.g. Art. 5 (PE), 7 (Business profits), and 15 (Employment income) Passive Income §  §  §  § 

Equity Debt Permission to use assets Disposal of assets

=> Dividends (Art. 10) => Interest (Art. 11) => Royalties (Art. 12) => Capital Gains (Art. 13)

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Penerapan Pasal-Pasal Spesifik dalam P3B Tax Sharing Rules: Dividend/Interest Art. 10 (1) Dividends paid by a company which is a resident of a Contracting State to a resident of = the other Contracting State may be taxed in that other State.

State of Residence unlimited right to tax

+ Art. 10 (2) However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed (...)

+

=

State of Source limited right to tax (“shall not exceed” e.g. 10%)

+

+ Art. 23 (Elimination of Double Taxation)

=

State of Residence relief of double taxation

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Penerapan Pasal-Pasal Spesifik dalam P3B Tax Sharing Rules: Royalties OECD Model Royalties arising in a Contracting State and beneficially owned by a resident of the other Contracting State shall be taxable only in that other State.

UN Model Art. 12 (1) Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. +

Exclusive Taxing Right in resident country

Art. 10 (2) However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the recipient is the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed (...) + Art. 23 (Elimination of Double Taxation)

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Penerapan Pasal-Pasal Spesifik dalam P3B Case Study: Dividend Perusahaan US menerima dividen dari perusahaan anak yang merupakan subjek pajak dalam negeri Jerman

US Corp

Germany

US

Germany Subsidiary

Bagaimana alokasi hak pemajakan atas penghasilan di atas apabila antara US dan Jerman sudah memiliki P3B? Asumsi: P3B US dan Jerman

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Penerapan Pasal-Pasal Spesifik dalam P3B Case Study: Royalties Perusahaan UK memperoleh lisensi dari perusahaan penerbit yang berada di US untuk kepentingan proses pencetakan di Hongkong

US PH

Germany

US

Hongkong

UK Corp

Bagaimana alokasi hak pemajakan atas penghasilan yang diterima US atas lisensi tersebut apabila antara US dan UK serta US dan Hongkong masing-masing telah memiliki P3B? Asumsi: semua P3B identik dengan UN Model.

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Penerapan Pasal-Pasal Spesifik dalam P3B Issue: Dividends Received by PE’s Art 10 (4) The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident through a permanent establishment situated therein and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.

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Penerapan Pasal-Pasal Spesifik dalam P3B Scenario: Dividends Received by PE’s Principal

Principal

PE R State S State Dividends + effectively connected

Subsidiary

PE is located in State R => Art 10 (4) is not applicable.

PE

Subsidiary

PE is located in State S => Art 10 (4) is applicable.

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Dividends + effectively connected

Penerapan Pasal-Pasal Spesifik dalam P3B Issues: Definition of Royalties OECD MODEL The term “royalties” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, any patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.

UN MODEL The term “royalties” as used in this article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cine- matograph films, or films or tapes used for radio or television broad- casting, any patent, trademark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment or for information concerning industrial, commercial or scientific experience.

Business profits of Art 7 in OECD Model 68 8-18

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Penerapan Pasal-Pasal Spesifik dalam P3B “Royalties” or “Technical Service” “Royalties”

“Technical Service”

Art 12: Source State “may tax”

Art 7: Exclusive taxation in Residence State, except PE

Payments for supply of “know-how”

Payments for provision of services

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Penerapan Pasal-Pasal Spesifik dalam P3B Criteria (OECD Commentary) Payments for supply of “know-how”

Payments for provision of services

Contracts for the supply of know-how concern information of the kind described in paragraph 11 that already exists or concern the supply of that type of information after its development or creation and include specific provisions concerning the confidentiality of that information.

In the case of contracts for the provision of services, the supplier undertakes to perform services which may require the use, by that supplier, of special knowledge, skill and expertise but not the transfer of such special knowledge, skill or expertise to the other party.

In most cases involving the supply of knowhow, there would generally be very little more which needs to be done by the supplier under the contract other than to supply existing information or reproduce existing material.

On the other hand, a contract for the performance of services would, in the majority of cases, involve a very much greater level of expenditure by the supplier in order to perform his contractual obligations.

NOTE: “technical services” may be included in the definition of “royalties” in some tax treaties, e.g. Indonesia-Germany, Indonesia-Venezuela, Indonesia-Pakistan. 70 8-18

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Penerapan Pasal-Pasal Spesifik dalam P3B “Lease vs. Service” UN Model Royalties definition also includes: for the use of, or the right to use, industrial, commercial or scientific equipment or for information concerning industrial, commercial or scientific experience.

LEASE VS. SERVICES

Art 12 Royalties

Art 7 Business Profit

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Case: Discussion on IFA/OECD Seminar 2005 in Buenos Aires Tax and E-commerce Report – OECD (Feb 2001) Found factors in section 7701(e) of the U.S. Internal Revenue Code useful: (a) the customer is in physical possession of the property, (b) the customer controls the property, (c) the customer has a significant economic or possessory interest in the property, (d) the provider does not bear any risk of substantially diminished receipts or substantially increased expenditures if there is nonperformance under the contract, (e) the provider does not use the property concurrently to provide significant services to entities unrelated to the service recipient, and (f) the total payment does not substantially exceed the rental value of the computer equipment for the contract period. 72 8-18

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Penerapan Pasal-Pasal Spesifik dalam P3B The “Use” or the “Right to Use”

“The use of or the right to use” OECD Commentary on Art 12 paragraph 8.2 Where a payment is in consideration for the transfer of the full ownership of an element of property referred to in the definition, the payment is not in consideration “for the use of, or the right to use” that property and cannot therefore represent a royalty.

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Penerapan Pasal-Pasal Spesifik dalam P3B Transfer of Software Transfer of software

“Depends on the nature of the rights that the transferee acquires”

Partial rights of copyright Licenses to reproduce and distribute to the public software incorporating the copyrighted program, or to modify and publicly display the program.

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Copyright are limited to those necessary to enable the user to operate the program, for example, where the transferee is granted limited rights to reproduce the program.

Full rights of copyright In principal does not constitute” royalties” “Royalties”

Commercial income in accordance with Art 7 74

Treaty Shopping dan Dampak MLI

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Treaty Shopping Treaty Abuse: Direct Conduit Resident C (Non tax treaty)

State C

Exempt from tax in State A

Facts: §  Company X, a resident of State A, receives dividends, interest or royalties from company Y, a resident of State B. Company X claims that, under the tax treaty between States A and B, it is entitled to full or partial exemption from the domestic withholding taxes provided for under the tax legislation of State B. § 

Company X is wholly-owned by a resident of third State C who is not entitled to the benefits of the treaty between States A and B. Company X was created for the purpose of obtaining the benefits of the treaty between States A and B and it is for that purpose that the assets and rights giving rise to the dividends, interest or royalties have been transferred to it.

§ 

The income is exempt from tax in State A, e.g. in the case of dividends, by virtue of a participation exemption provided for under the domestic laws of State A or under the treaty between States A and B. In that case, company X constitutes a direct conduit of its shareholder who is a resident of State C.

Company X

State A State B 0% WHT based on A/B treaty

Company Y Pays dividends, interest or royalties

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Treaty Shopping Treaty Abuse: Indirect Conduit Resident C (Non tax treaty)

Company Z (Tax exempt) State D

State C Pays commission, services fees, and deductible expenses

Company X State A

State B 0% WHT based on A/B treaty

Company Y Pays dividends, interest or royalties

Facts: §  The income of company X is fully taxable in State A and, in order to eliminate the tax that would be payable in that country, company X pays high interest, commissions, service fees or similar deductible expenses to a second related conduit company, company Z, a resident of State D. §  These payments, which are deductible in State A, are tax-exempt in State D by virtue of a special tax regime available in that State. §  The shareholder who is a resident of State C is therefore seeking to access the benefits of the tax treaty between States A and B by using company X as a stepping stone.

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Treaty Shopping Perkembangan Konsep Beneficial Ownership

29 January 2002

At the time when treaty was signed, beneficial owner referred only to agents or nominee

2003 Update

Added a situation concerning conduit company, which as a practical matter is acting as a fiduciary or administrator

2014 Update

Included the requirement concerning “a contractual or legal obligation”

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Treaty Shopping DGT-1 FORM

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Treaty Shopping Action 6 BEPS: Prevent Treaty Abuse

Special Anti-Abuse Rule: Limitation on Benefits (LoB): §  Qualified Person; or §  Active Trade or Business; or §  >95% owned by 7 or fewer equivalent beneficiaries in other countries and pass a base erosion test (derivative benefits rule) 80 8-18

General Anti-Abuse Rule: Principal Purposes Test (PPT Rule): “Benefits of a tax treaty should not be available where one of the principal purposes of arrangements or transactions is to secure a benefit under a tax treaty…”

Treaty Shopping Contoh LOB A Co. (Listed) Dividend 1

§  A, B, C, D are resident for domestic tax law and tax treaty purposes §  All shareholdings are 100%

B Co. (Holdco) Dividend 2

C Co. (Holdco) Dividend 3

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D Co. (Opco) 81

Treaty Shopping Contoh LOB (lanjutan) A Co. (Listed) Dividend 1

§  Dividend paid by B Co. to A Co. §  Tax treaty A/B is applicable

B Co. (Holdco)

§  Is A Co. a qualified person or otherwise entitled to treaty benefits? Qualified person

C Co. (Holdco)

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D Co. (Opco)

Principal class of shares primarily traded on a recognized stock exchange in Country A and Primary place of management and control is in Country A 82

Treaty Shopping Contoh LOB (lanjutan) A Co. (Listed)

B Co. (Holdco)

§  Dividend paid by C Co. to B Co. §  Tax treaty B/C is applicable §  Is B Co. a qualified person or otherwise entitled to treaty benefits?

Dividend 2

C Co. (Holdco)

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D Co. (Opco)

Qualified person B is not listed Active trade or business B is holding company Derivative benefits See next slide 83

Treaty Shopping Contoh LOB (lanjutan)

Dividend 2

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A Co. (Listed)

Derivative business test §  Is 95% of B co owned by a equivalent beneficiary? §  Is A co a equivalent beneficiary?

B Co. (Holdco)

§  Equivalent beneficiary is a resident of any country and §  2 TEST §  Would A be entitled to benefits under A/C treaty; and §  Is the dividend WHT rate under A/ C treaty equal to or less than the dividend WHT rate under B/C treaty?

C Co. (Holdco)

D Co. (Opco) 84

Multilateral Instrument Action 15 BEPS: Multilateral Instument

§ 

§  § 

Analytical Report concluded that Multilateral Instrument is feasible and desirable: •  A Multilateral instrument can modify the network of Bilateral Tax Treaties; •  A Multilateral instrument can provide flexibility in the level of commitments; •  A Multilateral instrument can ensure transparency and clarity of commitments; About 90 jurisdictions participating; Opens for signature in June 2017 by any interesting jurisdictions.

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Multilateral Instrument Dampak terhadap P3B Indonesia Indonesia Covered tax agreements (CTA)

33

Overlap with countries that covers Indonesia in their CTA

South Africa, Australia, Netherlands, Belgium, China, Finland, Hong Kong, India*, UK, Italy, Japan, Canada, Korea, Croatia, Luxembourg, France, Poland, New Zealand, Seychelles, Singapore, Slovakia, Turkey (22)

Countries that are in Indonesia’ CTA but have not signed the MLI yet

Brunei, Laos, Malaysia, Philippines, Thailand, UEA, USA, Vietnam and Qatar (9)

Countries that already signed the MLI but has not released its CTA

Norway (1)

*Ketentuan Simplified LoB diadopsi oleh 12 negara penandatangan MLI saja. Dari 12 negara itu, hanya India yang termasuk ke dalam CTA Indonesia. Karena India juga memasukkan P3B dengan Indonesia dalam daftar CTA nya, maka ketentuan Simplified LoB yang diadopsi Indonesia hanya relevan untuk memodifikasi P3B Indonesia dan India. Sedangkan PPT merupkan klausul wajib (mandatory) oleh semua pihak dalam MLI. 86 8-18

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