Pajak Internasional

Permanent
Establishm
ent

DIII Pajak
PKN STAN
 Taxation
of
Subsidiary

Countr Countr
yS yR
Corporation
Corporation
Tax
Tax Witholding
Tax

Subsidiary Parent
Company Royalty/Interes Company
t/
Devidend
Payment
 Taxation
of PE

Countr Countr
yS yR

Corporation Corporation
Tax Tax

PE Head Office
 Taxation of
Business
Income

Residence Source
State State

Business
Enterprise
Activity

Art 7 (1) : Source Art 5 : Art 7 :

State may only tax Definition of Income
if business activity Permanent Allocati
constitute a PE Establishment on
 Basic-Rule PE

Art 5(1)
OECD
Model
DTA
For the purposes of
this convention, the
term permanent
A fixed establishment means
a fixed place of Place of
place Business
business through
which the business of
an enterprise is wholly
or partly carried on

Carry on
Business
 PLACE OF BUSINESS
1. Bangunan
pelanggan
milik
yang secara
teratur dikunjungi
salesman untuk
mengambil pesanan,
Paragraf 4
bukan tempat usaha.
OECD
2. Seorang tukang cat
Commentary
selama dua tahun
menghabiskan 3 (tiga)
hari dalam seminggu
The term “place of untuk mengecat gedung
business” covers any besar klien, keberadaan
premises, facilities or tukang cat pada gedung
installations used for besar menciptakan
carrying on the tempat usaha.
business of the 1. a place of management
enterprise whether or 2. a branch
not they are used 3. an office
exclusively for the 4. a factory
purpose Art 5 (2) 5. a workshop
OECD 6. a mine, an oil or gas well
Model or any extraction of
natural resources
 A FIXED PLACE
The place of business
must be fixed in the A PE can exist if the
sense that it is a place of business
distinct place which has a certain degree
exhibits some degree of permanency
Beberapa contoh kasus terkait a fixed place
of perfomance
yaitu :
1. Sebuah gedung yang telah disewa selama
13 tahun untuk penyimpanan barang
dianggap sebagai BUT.
2. Sebuah stand pada pameran yang
dilakukan secara teratur setiap tiga
minggu selama dalam setahun dengan
keadaan perusahaan tersebut
memperoleh kontrak yang nilainya sangat
signifikan dianggap telah memenuhi
syarat sebagai BUT.
3. Restoran yang didirikan saat pertunjukan
bunga di Belanda, yang berlangsung
 CARRY ON BUSINESS
It is necessary that the
enterprise not only has
a fixed place business
but also wholly or
partly carries on its
business through that
fixed place If employees of the
enterprise are to be
found at fixed place
conducting part of
the business of the
enterprise, the
enterprise will have
a PE in the state
which the fixed
place is located
 Construction PE

Art 5 (3)
Art 5 (3) huruf a UN
OECD Model Model

A building site or A building site, a

construction or construction, assembly
installation project or installation project or
constitutes a permanent supervisory activities
establishment only it in connection therewith,
lasts more than twelve but only if such site,
months project or activities last
more than six months
 Service PE

Tidak diatur Art 5 (3)

dalam Art huruf b UN
OECD Model Model

Menurut Paragraf 132 OECD The furnishing of services,

Commentary Article 5 including
menyatakan bahwa penghasilan
atas pemberian jasa di negara
sumber oleh subjek pajak luar
negeri akan dikenakan pajak di
negara sumber jika jasa tersebut
diberikan melalui suatu BUT di
negara sumber penghasilan
Melalui kehadiran pemberi
jasa dikombinasikan dengan
laba kotor atau banyaknya
hari dari aktivitas pemberian
consultancy
servicess, by an enterprise
through employee or other
personnel engaged by the
enterprise for such purpose
but only if activities of that
nature continue within a
Contracting State for a
period or periods
aggregating more than
183 days in any 12 month
period aommencing or
 Non PE Activities

Article 5 (4) OECD

Model
Auxilliary
activities
include :
- storage,
display,
processing
and delivery
of goods;
- purchase of
goods;
- collecting
information;
- public
relation;
- invoicing;
- collection
claims and
UN Model tidak memasukkan delivery - research
and
 DEPENDENT AGENTS

Art 5(5) OECD

Model
 INDEPENDENT AGENTS

Art 5(6) OECD

Model
 SUBSIDIARY COMPANIES

Art 5(7) OECD

Model

A subsidiary company can

be a PE of its parent if it :
a. Is not an independent
agent of its parent
b. Habitually exercises
authority to conclude
contracts in the name of
its parent company.
 THE IMPACT OF E-COMMERCE
1. Does the use of internet
create a PE abroad for an
enterprise?
2. Is human intervention
required before a PE can
exist?
German
Pipeline Three Internet
decision (1996) Scenario :
1. Internet Website
2. Use of server-
hosting
arrangement/own
server
3. Internet service
providers.
 PMK 35/PMK.03/2019
tentang Penentuan
Bentuk Usaha Tetap

1. Diundangkan dan mulai berlaku per tanggal 1

April 2019
2. Mengatur mengenai :
a. Kriteria BUT
b. Cakupan tempat usaha
c. Pengecualian BUT
d. BUT Konstruksi
e. BUT Jasa
f. BUT Agen Tidak Bebas
g. BUT Agen Asuransi
 KASUS BUT

Kasus Zimmer

U Zimmer Ltd
K

Saha
m
Pranci Zimmer SAS Konsumen
s Kontr
ak
 KASUS BUT

Kasus Rolls
Royce Rolls Royce Plc

Jasa Cost
U plus
Rolls Royce
K India

India Kantor (India)

Terima Kasih