ANALISIS KELAYAKAN TAX TREATY (PERJANJIAN PENGHINDARAN PAJAK BERGANDA) ANTARA PEMERINTAH INDONESIA DENGAN PEMERINTAH NIGERIA
| Main Author: | Hinsa Siahaan |
|---|---|
| Format: | Article eJournal |
| Bahasa: | eng |
| Terbitan: |
Jurnal Ekonomi
, 2012
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| Subjects: | |
| Online Access: |
http://journal.tarumanagara.ac.id/index.php/FE/article/view/1109 |
Daftar Isi:
- Many countries have entered into bilateral agreements (treaties) with respect to taxes (tax treaties). Tax treaties may cover income taxes, inheritance taxes, value added taxes, or other taxes. Countries of the European Union (EU) have also entered into a multilateral agreement with respect to value added taxes under auspices of the EU. Tax treaties tend to reduce taxes of one contracting country for residents of the other contracting country, thus tending to reduce double taxation of the same income.