PENGARUH PAJAK PERTAMBAHAN NILAI (PPN) DAN PAJAK PENJUALAN ATAS BARANG MEWAH (PPNBM) TERHADAP DAYA BELI KONSUMEN PADA KENDARAAN BERMOTOR RODA DUA (Suatu Penelitian Pada Dealer Yamaha Armada Pagora Jaya Bandung Tulungagung)

This artcle aims to determine the effectiveness of policies or tax laws that exist in preventing and combating the transfer pricing practices of multinational companies on a case by Armada Yamaha Pagora Jaya and tax privileges granted to importers to increase acceptance of import value-added tax (VAT) taxable goods. In conducting this study, the authors use the method of normative juridical approach. Toyota suspected of ‹playing› with a related party transaction prices and adds to costs through royalty payments are not fair. Thousands of car production Toyota Motor Manufacturing Indonesia exported overseas with reasonable prices. This mode is thought to be the transfer pricing strategy. Therefore diadakanlah Advance Pricing Agreement (APA), which is useful for reducing the practice of transfer pricing by multinational companies. Facilities that are likely to be enjoyed by employers taxable imports taxable goods is the tax payable is free and exempt from valueadded tax (VAT).

State policies may discourage Mexico mining investment

Significance The government claims the mining firm and its Mexican subsidiary, Primero Empresa Minera, owe around MXN11bn (USD534mn) in taxes; First Majestic claims the government is violating the terms of its Advance Pricing Agreement and failing to follow procedures established in double taxation treaties. Impacts The economy minister has voiced support for mining, but is unlikely to contradict AMLO’s stance in such a high-profile case. The government accuses the firm of using the US-Mexico-Canada Agreement to avoid its tax obligations, but will not seek amendments. Some congress members have called for lithium industry nationalisation, but nationalisation of other areas of the sector remains unlikely.

ADVANCE PRICING AGREEMENT DALAM PERSPEKTIF HUKUM PERJANJIAN

ABSTRAK : Menurut Pasal 1 Ayat (5) Peraturan Menteri Keuangan Republik Indonesia Nomor 22/PMK.03/2020 tentang Kesepakatan Harga Transfer (Advance Pricing Agreement) yang selanjutnya disebut APA adalah Perjanjian Tertulis antara Direktorat Jenderal Pajak dan Wajib Pajak atau Direktorat Jenderal Pajak dengan otoritas pajak pemerintah Mitra P3B yang melibatkan wajib pajak untuk menyepakati kriteria - kriteria dalam penentuan harga transfer dan/atau menentukan harga wajar atau laba wajar dimuka. Latar Belakang adanya APA adalah untuk mencegah praktek transfer pricing yang sudah menjadi masalah global, Transfer Pricing adalah bentuk usaha yang dilakukan oleh perusahaan multinasional demi megurangi beban pajak penghasilan dengan cara mentransfer laba perusahaan ke anak perusahaan yang mempunyai beban pajak yang lebih rendah, Transfer Pricing menjadi masalah serius dibidang perpajakan dikarenakan berpotensi menghilangkan pendapatan negara dari sektor pajak. Selain itu APA merupakan salah satu bentuk dari hukum perjanjian, lebih tepatnya kontrak publik, hal ini disebabkan oleh karena salah satu pihak yang terikat didalam kontrak adalah pemerintah. Penulisan artikel ini bertujuan untuk menggambarkan Perjanjian APA dari sudut pandang hukum perjanjian, metode pendekatan yang digunakan adalah pendekatan perundang - undangan dan pendekatan konseptual. Pendekatan perundang - undangan wajib diperlukan untuk mengkaji kedudukan APA dari sudut pandang Kitab Undang - Undang Hukum Perdata. Sementara itu Pendekatan konseptual, digunakan untuk mengkaji dan menganalisis kerangka pikir atau kerangka konseptual maupun landasan teoritis dari Perjanjian APA. Hasil penelitian menyimpulkan bahwa Perjanjian APA jelas merupakan bagian dari hukum perjanjian karena secara keseluruhan Perjanjian APA terikat dengan dasar - dasar hukum perjanjian.

Legal Regulation for Advance Pricing Agreements in the Czech Republic and Poland – A Comparative Case Study

An appropriate transfer pricing policy and procedures help to reach a win-win situation between involved parties – taxpayers and tax administration authorities. The paper deals with one of the instruments that could help to reach such a desirable status – namely with the Advance Pricing Agreement (hereinafter referred to as “APA” only). The aim of the paper is to identify fundamental rules as stated for the APAs in the standards of the OECD and subsequently describe, assess and compare general rules for the APAs in the Czech and Polish domestic law. The research realized is based on a qualitative research; a case study was selected for its realization. A content analysis of a text was a technique used for the collection of relevant data and information. On the basis of results reached, one can observe that the Czech domestic legal regulation does not meet the criteria, unlike polish one, for the APAs as stated by the OECD. The legal regulation contained in the Czech domestic law is insufficient and in this respect the provisions contained in the Polish domestic law can be considered as a suitable and inspiring. Following this conclusion, authors present some de lege ferenda proposals for the Czech domestic law rising from the Polish domestic law.

U.S. Advance Pricing Agreement: An Option to Resolve International Tax Dispute in Transfer Pricing Cases

Obtaining a preliminary approval from its tax authority as to its mehodologies of transfer pricing would provide taxpayers with a safe harbor. This preliminary measure provides positive assurance against unexpected income allocation adjustments made by the tax authority. Such a procedure is commonly referred to as an “Advance Pricing Agreement(APA).” In order to be an effective income allocation method, an APA must be an either binational or multinational. Only binational or multinational APA could supplement the judicial, administrative, and treaty mechanisms for resolving transfer pricing issues related to income allocation when the traditional methods fails or are difficult to apply. The binational APA negates the need to obtain APAs from two tax authorities and reduces the possibility of lengthy competent authority audits and negotiation. Thus, the binational APA can decreases burdens on both the taxpayers and tax authorities, and also helps avoid the risk of double taxation.