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Analisis perpajakan atas transaksi pranchise : Studi kasus Z PTE LTD
The purpose of this report is to analyze two payment schemes designed by client?s company for franchise transaction. There are several payments arose from franchise transaction, so it is necessary to classify each payment for the need of tax treaty implementation. Several payments are categorized as royalty, business profit, or cost. There are tax implications from these payments. Business profit is taxed in Sweden and subject to 10% VAT Offshore, royalty is subject to 15% tax rate and 10% VAT Offshore, and cost is subject to 10% VAT Offshore. All analysis are based on domestic taxation regulation in Indonesia and tax treaty between Indonesia and Sweden.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 8083 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia., 2013 |
|---|---|
| Edisi | - |
| Subjek | Franchising Tax treaty Tax implication Payment scheme |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xv, 77 p. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |