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Abstrak :
Dalam tax treaty yang ditutup dengan 57 negara, terdapat treaty benefit yang diberikan terbatas hanya untuk pelaku usaha kedua negara yang mengikat perjanjian, hal ini dilakukan untuk memberikan insentif bagi pelaku usaha di kedua negara untuk melakukan transaksi ekonomi dalam cakupan lintas batas negara. Sehingga hasil yang diharapkan adalah terjadinya pertumbuhan ekonomi kearah yang lebih baik bagi kedua negara. Namun, perjanjian yang ditutup tersebut disalahgunakan oleh penduduk dari negara yang tidak melakukan perjanjian dengan melakukan suatu skema, sehingga bagi penduduk tersebut, dirinya mendapatkan treaty benefit yang semula tidak ditujukan untuknya, atau yang biasa disebut dengan treaty shopping. Tak pelak, hal ini menimbulkan kerugian bagi negara-negara yang mengadakan perjanjian, dikarenakan hilangnya potensi pemajakan yang timbul. Diperlukan ketentuan khusus untuk dapat menangkal praktik treaty shopping, adapun OECD Commentary memberikan jalan keluar dengan beberapa pendekatan yang dapat digunakan oleh negara yang mengalami treaty shopping, antara lain, Look Trough Approach, Channel Approach, Subject To Tax Approach dan Exclusion Approach, serta Bona-fide Provisions. Namun, dalam US Model diperkenalkan limitation on benefit sebagai pendekatan yang berbeda. Tujuan dibuatnya penelitian ini adalah untuk menganalisis bagaimanakah peranan Limitation on benefit sebagai penangkal praktik treaty shopping di Indonesia dan untuk menganalisis kendala-kendala apa yang ditemui dalam penerapan limitation on benefit sebagai penangkal praktik treaty shopping di Indonesia. Pendekatan yang digunakan adalah pendekatan kualitatif. Jenis penelitian adalah deskriptif karena peneliti mencoba untuk memberikan gambaran rinci mengenai peranan limitation on benefit sebagai penangkal praktik treaty shopping. Data diperoleh dari wawancara mendalam dengan Direktorat Jenderal Pajak, Akademisi, dan Praktisi Pajak. Disamping itu data diperoleh dari studi literatur, buku, majalah, jurnal, dan peraturan perpajakan yang berhubungan dengan limitation on benefit, treaty shopping, dan tax treaty. Kesimpulan dari penelitian ini adalah bahwa bahwa limitation on benefit dapat secara efektif menangkal praktik treaty shopping di Indonesia.

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In the convention of taxation with 57 countries, lays treaty benefit derive limited only to person of contracting state, it is aimed to bring incentive for resident in contracting state to do economic transaction in the scope of international. The end result expected was better economic growth for contracting state. Unfortunately, the convention was misuse by third resident, so the resident derives treaty benefits, which is not aimed for him. This misuse known as treaty shopping. Nevertheless, it implies to the tax potential loss. It needs certain provision to tackle treaty shopping activity. OECD Commentary gave the way out by introduce few approaches that might be used by contracting state, which are: Look Trough Approach, Channel Approach, Subject To Tax Approach, Exclusion Approach and Bona-Fide Provisions. Meanwhile US Model presenting limitation on benefit as different approach. The purpose of this research is to analyze how the role of limitation on benefit as provisions to prevent treaty shopping activity. Also to analyze boundaries might happened in running limitation on benefit as provision to prevent treaty shopping in Indonesia. The research type is descriptive because the researches tries to give a detailed description about the role of limitation on benefit as a provision to prevent limitation on benefit. Data collected in this research is by depth interview with Directorate General of tax, academic, and expert. Beside that, the data also collected trough literature study, books, magazine, journals and the regulation connected in treaty shopping activity, limitation on benefit, and tax treaty The conclusion of this research is limitation on benefit could be effective to prevent treaty shopping activity in Indonesia.

Abstrak :
Salah satu upaya melakukan penghindaran pajak adalah dengan melakukan treaty shopping. Skema treaty shopping lazimnya menggunakan special purpose vehicle yang berbentuk conduit company. Direktur Jenderal Pajak telah menerbitkan Peraturan Direktur Jenderal Pajak Nomor PER-61/PJ/2009 sebagaimana telah diubah dengan PER-24/PJ/2010 tentang Tata Cara Penerapan Persetujuan Penghindaran Pajak Berganda, dan PER-62/PJ/2009 sebagaimana telah diubah dengan PER-25/PJ/2010 tentang Pencegahan Penyalahgunaan Persetujuan Penghindaran Pajak Berganda. Berdasarkan hasil analisis, peraturan anti-treaty shopping ini menggunakan beberapa pendekatan yang disarankan dalam OECD Model dan UN Model, sehingga cukup efektif untuk mencegah praktik penyalahgunaan P3B. ......One of the effort in the tax avoidance is by doing treaty shopping. Treaty shopping schemes typically use a special purpose vehicle in the form of conduit company. Director General of Taxation has issued Regulation of Director General of Taxation Number PER-61/PJ/2009 as amended by PER-24/PJ/2010 on Procedures for Implementation of Double Taxation Avoidance Agreement, and PER-62/PJ/2009 as amended by PER -25/PJ/2010 on Prevention of Double Taxation Avoidance Agreement Abuse. Based on the analysis, the anti-treaty shopping rules using several approaches suggested in the the practice of OECD Model and UN Model, making it quite effective to prevent treaty abuse.

Abstrak :
This volume of essays casts light on the shape and future direction of the EU in the wake of the Lisbon Treaty and highlights the incomplete nature of the reforms. Contributors analyse some of the most innovative and most controversial aspects of the Treaty, such as the role and nature of the EU Charter of Fundamental Rights and the relationship between the EU and the European Court of Human Rights. In addition, they reflect on the ongoing economic and financial crisis in the Euro area, which has forced the EU Member States to re-open negotiations and update a number of aspects of the Lisbon 'settlement'. Together, the essays provide a variety of insights into some of the most crucial innovations introduced by the Lisbon Treaty and in the context of the adoption of the new European Financial Stability Mechanism"-- Provided by publisher. "To remain masters of their destiny, six European countries agreed to establish among themselves a European Economic Community (EEC) in 1957. To remain masters of their creation, the national governments devised a rather unique institutional system whose fundamental features can only be amended by unanimity. In fact, to enter into force, any amendment made to the European founding treaties has always required ratification by all the Member States in accordance with their respective constitutional requirements. Remarkably, this demanding procedural requirement has not precluded a spectacular 'widening' of the membership of what is now known as the European Union (EU) as well as a considerable 'deepening' of the competences conferred on the EU by its Member States. Indeed, from an organisation originally consisting of six countries with a narrow focus on economic matters, the EU has grown beyond recognition. Its 27 Member States now pursue an extensive and diverse set of objectives amongst which one may mention the promotion of balanced and sustainable development of economic activities, the implementation of a common foreign and security policy and the tackling of cross-border crime. In order to effectively pursue these objectives, the EU has also gradually gained the power to legislate in the areas of monetary policy, social policy, environment, consumer protection, asylum and immigration, amongst other things"-- Provided by publisher. Contents Machine generated contents note: Introduction Diamond Ashiagbor, Nicola Countouris and Ioannis Lianos; 1. The institutional development of the EU post-Lisbon: a case of plus ça change...? Laurent Pech; 2. Competence after Lisbon: the elusive search for bright lines Takis Tridimas; 3. The Charter, the ECJ and national courts P. P. Craig; 4. Accession of the EU to the ECHR: who would be responsible in Strasbourg? Tobias Lock; 5. EU citizenship after Lisbon Niamh Nic Shuibhne; 6. The law and politics of migration and asylum: the Lisbon Treaty and the EU Sabina Anne Espinoza and Claude Moraes; 7. The European Union's Common Foreign and Security Policy after Lisbon Panos Koutrakos; 8. The European Ombudsman and good administration post-Lisbon P. Nikiforos Diamandouros, European Ombudsman; 9. European contract law after Lisbon Lucinda Miller; 10. Competition law in the European Union after the Treaty of Lisbon Ioannis Lianos; 11. The unexpected revision of the Lisbon Treaty and the establishment of a European Stability Mechanism Jean-Victor Louis.

Abstrak :
Tesis ini membahas tentang Penentuan Status Beneficial Owner untuk mencegah penyalahgunaan Persetujuan Penghindaran Pajak Berganda (P3B). Penulisan difokuskan pada bagaimana menerapkan peraturan pajak domestik Indonesia dalam menentukan status beneficial owner. Juga bagaimana menerapkan ketentuan dalam P3B terkait dengan penentuan status beneficial owner. Penelitian ini adalah penelitian yang bersifat deskriptif. Disimpulkan bahwa penentuan status beneficial owner harus diletakkan dalam konteks pencegahan penyalahgunaan P3B atau treaty abuse. Apabila terjadi penyalahgunaan terhadap fasilitas yang diberikan dalam P3B terkait dengan penentuan status beneficial owner, terdapat dasar untuk tidak memberikan treaty benefit. Dengan demikian treaty benefit tidak boleh dinikmati oleh Wajib Pajak yang tidak berhak karena bertentangan dengan maksud dan tujuan dari tax treaty.

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This thesis describes the determination of beneficial owner to prevent the abuse of tax treaty between contracting state. The writing is focused on how to apply the Indonesian domestic tax rules in determining the status of the beneficial owner. Also how to apply the provisions of the tax treaty in associated with determining the status of beneficial owner. This research is descriptive research. It can be concluded that determining the status of the beneficial owner must be placed in the context of abuse prevention of tax treaty. If there is abuse of the facilities provided in tax treaty associated with determining the status of the beneficial owner, the treaty benefit could not be provided to foreign tax payers. Thus the treaty benefits should not be enjoyed by the taxpayer who is not entitled because contrary to the intent and purpose of the tax treaty.

Abstrak :
Penelitian ini bertujuan untuk meneliti apakah perjanjian penghindaran pajak berganda P3B memberikan pengaruh terhadap investasi asing langsung FDI di Indonesia, kemudian apakah penambahan P3B akan meningkatkan investasi asing langsung yang masuk ke Indonesia, serta ingin melihat faktor apa saja selain P3B yang memiliki pengaruh terhadap investasi asing langsung di Indonesia, dan apakah P3B merupakan faktor utama yang paling berpengaruh. Penelitian ini menggunakan sample sejumlah data P3B Indonesia dengan mitra dari negara-negara maju dalam kurun periode 1990 sampai dengan 2014. Pengolahan data menggunakan analisis regresi OLS dengan data time series yang struktur datanya merupakan nilai variabel-variabel pada waktu yang berbeda. Hasil penelitian ini menunjukkan bahwa penambahan P3B akan meningkatkan aliran investasi asing yang masuk ke Indonesia, sehingga hal ini berarti juga bahwa P3B memberikan pengaruh terhadap investasi asing langsung di Indonesia. Selain itu, faktor PDB per Kapita, resource rent, dan kondisi politik juga mempengaruhi investasi asing langsung di Indonesia, namun P3B merupakan faktor utama yang paling berpengaruh terhadap FDI di Indonesia. ......This study aims to examine whether the agreement on avoidance of double taxation P3B give an effect to foreign direct investment FDI in Indonesia, and then whether the addition of P3B will increase foreign direct investment into Indonesia, and want to see what factors besides P3B who have influence on foreign direct investment in Indonesia, and whether P3B are the main factors that most influence the FDI. This study uses a number of data samples P3B Indonesia with partners from the developed countries within the period of 1990 till 2014. Data is processed with regression analysis approach, and the type of data use is time series structure. The results of this study show that the addition of P3B will increase the flow of foreign direct investment into Indonesia, so this means also that P3B influence on foreign direct investment in Indonesia. In addition, the GDP factor per capita, resource rent, and political conditions also affect foreign direct investment in Indonesia, as well as P3B have been the main factors that most influence on FDI in Indonesia.

Abstrak :
ABSTRAK
Tesis ini membahas tentang status, peran dan fungsi North Atlantic Treaty Organizations (NATO) sebagai organisasi internasional di bidang keamanan, dengan memfokuskan analisis kepada proses pelaksanaan NATO dalam prakteknya sebagai organisasi internasional di bidang keamanan dalam menjalankan fungsi dan tugasnya. Analisis tersebut menggunakan teori hukum tentang personalitas hukum tentang bagaimana suatu organisasi internasional dapat dibenarkan melakukan suatu tindakan dan hak asasi manusia sebagai tolok ukur efektifitas yang diambil dari pendapat para sarjana hukum terkemuka. Penelitian ini menggunakan metode deskriptif analitis. Hasil penelitian menyarankan bahwa setiap organisasi internasional khususnya di bidang keamanan dalam menjalankan fungsi dan tugasnya sebaiknya tetap memperhatikan ketentuan hukum yang telah ditetapkan dan hak-hak manusia yang wajib di lindungi, sehingga dapat tercapainya efektifitas hukum dalam penegakkan hukum di dunia internasional.

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ABSTRACT
The focus of this thesis discusses the status, role and function of the North Atlantic Treaty Organizations (NATO) as an international organization in the field of security, by focusing the analysis on the process of implementation in practice NATO as an international organization in the field of security in carrying out its functions and duties. The analysis uses the legal theory of legal personality of how an international organization may be warranted to perform any act and human rights as a measure of effectiveness is drawn from the opinion of leading legal scholars. This research uses descriptive analytical method. The results suggest that any international organization, especially in the field of security in carrying out its functions and duties should still pay attention to the legal provisions that have been established and human rights must be protected, so as to achieve effective enforcement of law in international law in the world.

Abstrak :
ABSTRAK
Skripsi ini membahas mengenai latar belakang dibuatnya P3B Indonesia-Hong Kong, pengaturan pajak berganda di dalam P3B Indonesia-Hong Kong, dan permasalahan yang terjadi dalam penerapan P3B Indonesia-Hong Kong. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Hasil penelitian menyarankan bahwa dalam proses negoisasi pembuatan P3B sebaiknya pemerintah terlebih dahulu melakukan diskusi dengan beberapa kadin dan wajib pajak, pengaturan pajak berganda dengan melalui pembagian hak pemajakan, metode kredit pajak, proses prosedur persetujuan bersama, pertukaran informasi serta ketentuan anti penghindaran pajak berganda, dan permasalahan yang timbul dalam penerapan P3B Indonesia-Hong Kong, yaitu treaty shopping dan permasalahan administrasi berupa Surat Keterangan Domisili , form-DGT 1 lembar 2.

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ABSTRACT
This research focuses on the background of Indonesia- Hong Kong Tax Treaty, solvable double taxation issues which occur in the field work due to Indonesia- Hong Kong tax treaty arrangement. This is a qualitative research with a descriptive design. The results shows that in the negotiation process of making P3B, government should do some discussion with Kadin and the taxpayer, the double taxation arrangement with the distribution rights through taxation, the tax credit method, the mutual agreement procedure, exchange of information and the provision of anti avoidance of double taxation, and problems that arise in the application of Indonesian P3B-Hong Kong, which is treaty shopping and administrative problems in the form of certificate of domicile, form-DGT 1 sheet 2.

Abstrak :
Skripsi ini bertujuan untuk mengetahui keabsahan pendirian perusahaan Perseroan Terbatas yang didirikan oleh Negara dengan menggunakan perjanjian pinjam nama (nominee agreement) pada tahun 1988. Perjanjian pinjam nama (nominee agreement) yang dilakukan di Indonesia cenderung digunakan sebagai sarana untuk melakukan penyelundupan hukum. Meskipun demikian, tidak seluruh perjanjian pinjam nama (nominee agreement) dilakukan untuk penyelundupan hukum. Penelitian ini bersifat kepustakaan dengan metode penelitian normatif, di mana penelitian ini menggunakan pendekatan undang-undang dan pendekatan kasus. Adapun berdasarkan uraian latar belakang, rumusan masalah, dan tujuan penelitian, dan hasil analisis penelitian ini dapat disimpulkan bahwa Pendirian PT Aldevco pada tahun 1988 mengacu kepada Kitab Undang-Undang Hukum Dagang, Undang-Undang Nomor 1 Tahun 1967 tentang Penanaman Modal yang di dalamnya tidak melarang perjanjian pinjam nama (nominee agreement). Ketentuan-ketentuan dalam perjanjian pinjam nama (nominee agreement) pada pendirian PT Aldevco telah memenuhi syarat sah perjanjian pada Pasal 1320 KUHPerdata yang berkaitan dengan Hukum Perjanjian. ......The purpose of this thesis aims to determine the legitimacy of the establishment of a Limited Liability Company established by the State through a nominee agreement in 1988. Nominee agreements made in Indonesia tend to be used as a means of smuggling laws. Nevertheless, not all nominee agreements are made for law smuggling. This research is literary with normative research methods. Which this research uses a statutory approach and a case approach. Based on the background, the formulation of the problem, the research objectives, and the results of the analysis of this research, it can be concluded that the establishment of PT Aldevco in 1988 refers to the Commercial Code and Law Number 1 of 1967 concerning Investment, which does not prohibited nominee agreements. The provisions in the name of nominee agreement on the exception of PT Aldevco have fulfilled the legal terms of the agreement in Article 1320 of the Civil Code relating to Agreement Law.