*Newly-built joint ventures engaged in new and high technological enterprises shall enjoy a 15 percent reduction of income tax for two years, or a 24 percent reduction for two years and a 50 percent reduction in the f...*Newly-built joint ventures engaged in new and high technological enterprises shall enjoy a 15 percent reduction of income tax for two years, or a 24 percent reduction for two years and a 50 percent reduction in the following three years. A choice between the two may be decided by the said enterprises. **Service industry, those enterprises with a foreign capital of more than US$5 million shall be exempt from the tax展开更多
The area of international taxation is constantly evolving due to factors including globalisation,technological advancements,and the economy’s increasing digitalisation.In recent times,there has been an increased focu...The area of international taxation is constantly evolving due to factors including globalisation,technological advancements,and the economy’s increasing digitalisation.In recent times,there has been an increased focus on addressing tax avoidance,promoting tax justice,and addressing tax issues resulting from the digitalisation of the economy.One of the most significant developments in international taxation in recent years was the BEPS Action Plan and the Two-Pillar Solution framework proposed by the OECD and G20 on BEPS.Indonesia released Government Regulation No.55/2022,which includes regulations on international tax matters,among other things,in response to the globalisation of international taxation.Apart from that,Indonesia is considering applying Amount B as a rule or safe harbour provision because of the dynamics surrounding international tax.Overall,a strong correlation exists between the transformation of international taxation worldwide and the shifts in Indonesia’s international field.展开更多
I.INTRODUCTION As the world economy moves into the digital era,discussions regarding the digital tax are crucial.Fair taxation of digital businesses is now a worldwide concern that cuts across national boundaries.The ...I.INTRODUCTION As the world economy moves into the digital era,discussions regarding the digital tax are crucial.Fair taxation of digital businesses is now a worldwide concern that cuts across national boundaries.The central issue concerning the digital tax system is no longer whether internet businesses should pay taxes;rather,it is how to match tax laws with creative business models to guarantee efficient tax source regulation and equitable international tax base distribution.As a result,the digital economy tax-which the digital service tax(DST)represents-is an inevitable reality rather than just a fad.展开更多
文摘*Newly-built joint ventures engaged in new and high technological enterprises shall enjoy a 15 percent reduction of income tax for two years, or a 24 percent reduction for two years and a 50 percent reduction in the following three years. A choice between the two may be decided by the said enterprises. **Service industry, those enterprises with a foreign capital of more than US$5 million shall be exempt from the tax
文摘The area of international taxation is constantly evolving due to factors including globalisation,technological advancements,and the economy’s increasing digitalisation.In recent times,there has been an increased focus on addressing tax avoidance,promoting tax justice,and addressing tax issues resulting from the digitalisation of the economy.One of the most significant developments in international taxation in recent years was the BEPS Action Plan and the Two-Pillar Solution framework proposed by the OECD and G20 on BEPS.Indonesia released Government Regulation No.55/2022,which includes regulations on international tax matters,among other things,in response to the globalisation of international taxation.Apart from that,Indonesia is considering applying Amount B as a rule or safe harbour provision because of the dynamics surrounding international tax.Overall,a strong correlation exists between the transformation of international taxation worldwide and the shifts in Indonesia’s international field.
基金supported by the General Project of Philosophy and Social Science Research of Jiangsu Universities,entitled Research on Economic Law Guarantees of Common Prosperity from the Perspective of Distributive Function.
文摘I.INTRODUCTION As the world economy moves into the digital era,discussions regarding the digital tax are crucial.Fair taxation of digital businesses is now a worldwide concern that cuts across national boundaries.The central issue concerning the digital tax system is no longer whether internet businesses should pay taxes;rather,it is how to match tax laws with creative business models to guarantee efficient tax source regulation and equitable international tax base distribution.As a result,the digital economy tax-which the digital service tax(DST)represents-is an inevitable reality rather than just a fad.
