[ABSTRAK
Tujuan penelitian ini adalah untuk menganalisis konsep beneficial owner dalam perjanjian penghindaran pajak berganda OECD Model yang menjadi pokok permasalahan dalam sengketa pajak sehubungan aplikasi tax treaty pasal 10,11,12. Penelitian ini menggunakan metode analisis deskriptif. Penulis menggunakan situasi fakta sengketa pajak, jurnal ilmiah dan OECD Model serta Commentary-nyauntuk mendapatkan solusi permasalahan. Hasil pengkajian menunjukan bahwa beneficial owner tidak lagi diinterpretasikan secara teknisdibawah hukum domestik negara yang mengadakan perjanjian (tax treaty), namun harus diartikan dibawah pengertian internasional, salah satunya melalui OECD Commentary. Di bawah pengertian internasional sesuai OECD Commentary, beneficial owner merupakan isu legal. Selama pihak penerima penghasilan memiliki wewenang untuk menggunakan dan menikmati penghasilan tanpa dibatasi secara kontrak untuk meneruskan secara langsung kepada pihak lain, maka pihak tersebut adalah beneficial owner.Konsep beneficial owner ditujukan untuk menentukan pihak yang berhak mengaplikasikan treaty dan tidak digeneralisasi sebagai anti avoidance rule yang dapat menyebabkan perluasaan makna konsep ini dan menimbulkan ketidakpastian. Secara substansi, konsepbeneficial owner tidak mengalami perubahan yang signifikan. Perubahan terletak dari penyusunan kata dan penambahan beberapa kriteria untuk melengkapi konsep beneficial owner secara komprehensif dengan tujuan agar diadakannya tax treaty yaitu mencegah pengenaan pajak berganda dapat tercapai.
ABSTRACT
The purpose of this study is to analyze the concept of beneficial owner in the tax treaty OECD Model which is an issue of tax disputes application article 10,11,12. This study uses a descriptive analysis method. The author uses the fact situation, journal and the OECD Model with its commentary to solve the problem. The result show that the beneficial owner is no longer technically be interpreted under the domestic law of the country which has an agreement (tax treaty), butmust be interpreted under international understanding, such as through OECD Commentary. Under international meaning according the OECD Commentary, the beneficial owner is a legal issue. As long as the income beneficiary has the authority to use and enjoy the income without a limited contract to pass directly to another person, that party is the beneficial owner. The concept of beneficial owner is intended to determine which person has the right to apply the treaty and notgeneralized as an anti-avoidance rule that could lead to expansion of the meaning of this concept and create uncertainty. In substance, the concept of beneficial owner does not change significantly. The change is from the addition of several criteria to complete a comprehensive concept of beneficial owner in order toprevent double taxation.;The purpose of this study is to analyze the concept of beneficial owner inthe tax treaty OECD Model which is an issue of tax disputes application article10,11,12. This study uses a descriptive analysis method. The author uses the factsituation, journal and the OECD Model with its commentary to solve the problem.The result show that the beneficial owner is no longer technically be interpretedunder the domestic law of the country which has an agreement (tax treaty), butmust be interpreted under international understanding, such as through OECDCommentary. Under international meaning according the OECD Commentary, thebeneficial owner is a legal issue. As long as the income beneficiary has theauthority to use and enjoy the income without a limited contract to pass directly toanother person, that party is the beneficial owner. The concept of beneficial owneris intended to determine which person has the right to apply the treaty and notgeneralized as an anti-avoidance rule that could lead to expansion of the meaningof this concept and create uncertainty. In substance, the concept of beneficialowner does not change significantly. The change is from the addition of severalcriteria to complete a comprehensive concept of beneficial owner in order toprevent double taxation., The purpose of this study is to analyze the concept of beneficial owner inthe tax treaty OECD Model which is an issue of tax disputes application article10,11,12. This study uses a descriptive analysis method. The author uses the factsituation, journal and the OECD Model with its commentary to solve the problem.The result show that the beneficial owner is no longer technically be interpretedunder the domestic law of the country which has an agreement (tax treaty), butmust be interpreted under international understanding, such as through OECDCommentary. Under international meaning according the OECD Commentary, thebeneficial owner is a legal issue. As long as the income beneficiary has theauthority to use and enjoy the income without a limited contract to pass directly toanother person, that party is the beneficial owner. The concept of beneficial owneris intended to determine which person has the right to apply the treaty and notgeneralized as an anti-avoidance rule that could lead to expansion of the meaningof this concept and create uncertainty. In substance, the concept of beneficialowner does not change significantly. The change is from the addition of severalcriteria to complete a comprehensive concept of beneficial owner in order toprevent double taxation.] |
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