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Abstrak :
The People{u2019}s Republic of China{u2019}s tax policies and international obligations are as multifaceted and dynamic as they are complex, developing closely with the nation{u2019}s rise to the world{u2019}s fastest-growing major economy. Today, after decades of reform and the entry into the World Trade Organization, China has developed regulatory systems that enable it to provide stable administration, including a tax structure. China{u2019}s main tax reform can be attributed to the enactment of the Enterprise Income Tax Law, which came into effect on January 1, 2008. Chinese tax regulations include direct taxes, indirect taxes, other taxes, and custom duties and from a collection point of view, China{u2019}s tax administration adopts a very devolved system, with revenue collected and shared between different levels of government in accordance with contracts between the different levels of the tax administration system. With respect to international treaties, China has established a network of bilateral tax treaties and regional free trade agreements. This publication describes in detail China{u2019}s complex tax system and policies, as well as major bilateral treaties in which China has entered into using country-by-country analysis. Lorenzo Riccardi is Tax Advisor and Certified Public Accountant specialized in international taxation. He is based in Shanghai, where he focuses on business and tax law, assisting foreign investments in East Asia. He is an auditor and an advisor for several corporate groups and he is partner and Head of Tax of the consulting firm GWA, specializing in emerging markets.

Abstrak :
Skripsi ini membahas dasar pertimbangan penerbitan Surat Keterangan Domisili dalam bentuk Form DGT, permasalahan yang timbul atas penerbitan Form DGT, dan penolakan Form DGT yang terjadi pada kasus yang di alami oleh PT MBI. Penelitian ini menggunakan pendekatan kualitatif, teknik analisis data kualitatif dengan design deskriptif. Peneliti menyimpulkan bahwa penerbitan Form DGT adalah untuk mempermudah proses pemeriksaan dan melindungi pihak Pemotong/Pemungut Pajak dari praktik treaty shopping. Namun hal ini menimbulkan permasalahan yang terjadi di lapangan. Peraturan ini juga belum memenuhi prinsip kemudahan administrasi. ......This thesis discusses the basic considerations in the issuance of Form DGT as a Certificate of Domicile, the problems arising on the issuance of Form DGT, DGT Form and rejection that occurs in the case experienced by PT MBI. This study used a qualitative approach, qualitative data analysis techniques with a descriptive design. Researchers concluded that the issuance of Form DGT is to facilitate the inspection process and protect the withholder tax payer from the treaty shopping. But this raises problems that occur in the field. However, this rule has result the problem in the implementations.