Attitudes Toward Tax Evasion: A Demographic Study of the Netherlands

2014 ◽  
Author(s):  
Robert W. McGee ◽  
Adriana Ross
1996 ◽  
Vol 25 (6) ◽  
pp. 589-600 ◽  
Author(s):  
Paul J. van Kesteren ◽  
Louis J. Gooren ◽  
Jos A. Megens

2011 ◽  
Author(s):  
Mathieu Lefèbvre ◽  
Pierre Pestieau ◽  
Arno M. Riedl ◽  
Marie Claire Villeval

2014 ◽  
Vol 22 (3) ◽  
pp. 401-425 ◽  
Author(s):  
Mathieu Lefebvre ◽  
Pierre Pestieau ◽  
Arno Riedl ◽  
Marie Claire Villeval

2018 ◽  
Vol 2 (2) ◽  
pp. 276-286
Author(s):  
Fajar Malvinas ◽  
Mahdi Syahbandir ◽  
Syarifuddin Hasyim

Persetujuan Penghindaran Pajak Berganda Indonesia-Belanda dimaksudkan untuk membagi hak pemajakan atas penghasilan yang diperoleh penduduk Indonesia dan penduduk Belanda sehingga tidak terjadi pemajakan berganda (double taxation) dan atau pajak sama sekali tidak dikenakan (double non-taxation) yang juga berarti terjadinya penghindaran dan atau pengelakan pajak. Beneficial owner terdapat di dalam Tax Treaty tersebut, yang terdapat dalam Pasal 10 mengenai dividen, Pasal 11 mengenai bunga dan Pasal 12 mengenai royalti dalam Tax Treaty Indonesia-Belanda, serta dapat mengaplikasikan peran beneficial owner dalam dividen, bunga dan royalti yang ada di dalam Tax Treaty Indonesia-Belanda.The Agreement on Avoidance of Double Taxation between Indonesia and the Netherlands is intended to divide the right of taxation on income derived by the Indonesian population and the population of the Netherlands so that double taxation and / or double taxation shall be avoided which also means avoidance and or tax evasion. Beneficial owner is included in the Tax Treaty, contained in Article 10 concerning dividends, Article 11 concerning interest and Article 12 concerning royalties in Tax Treaty Indonesia-Netherland, and may apply the beneficial owner's role in dividends, interest and royalties in the Tax Treaty Indonesia-Netherlands.


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