TAX MANAGEMENT THROUGH TAX HAVENS COUNTRY, TRANSFER PRICING AND PROFIT SHIFTING (With special reference to Indonesia case)

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TAX MANAGEMENT THROUGH TAX HAVENS COUNTRY, TRANSFER PRICING AND PROFIT SHIFTING (With special reference to Indonesia case)

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Title: TAX MANAGEMENT THROUGH TAX HAVENS COUNTRY, TRANSFER PRICING AND PROFIT SHIFTING (With special reference to Indonesia case)
Author: Zain, Mohammad
Abstract: Although taxes affect numerous aspect of our life’s and influence nearly all business decisions, their impact is not uncontrollable. Given an understanding of the rules, taxes can be managed with considerable success. Effective systems of tax management are vital to any profit oriented organization. Successful management, however, is predicated on good tax management The obvious goal of most tax management is the efficient amount or reducing the amount of taxes that a person or other entity must transfer to the government. The legal efficiency of taxes is usually referred to as “tax avoidance”, while the use of illegal means of reducing taxes referred to as “ tax evasion” (unilateral and bilateral) and should never be tolerated Every nation claims the right to tax income originating within its borders. However, national philosophies regarding the taxation of foreign source earning differ and this is important from a tax management perspective. Tax considerations on international operation strongly influence decisions on where to invest, what form of business organization to employ, how to finance, when and where to recognize elements of revenues and expense, and what transfer prices to charge. With the possible exception of cost of goods sold, taxation is the larger expense of most businesses. It makes sense for management to minimize international taxes when ever possible, through tax havens country, transfer pricing, and profit shifting
URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/3409
Date: 2011-03-14


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