STAGNATION OF BRANCH PROFIT TAX CASE SETTLEMENT IN PRODUCTION SHARING CONTRACT IN INDONESIA (THE EXHAUSTION OF LOCAL REMEDIES CASE) WITH NETHERLANDS - INDONESIA BILATERAL INVESTMENT TREATY AS THE SAMPLING TOOLS

Abstract Branch Profit Tax in Production Sharing Contract is a tax case settled under the authority of the Tax Court in Indonesia. This case has a considerably complex dimension associated with taxes, business contracts, and transnational reach. The settlement of the Branch Profit Tax in the Production Sharing Contract dispute through the tax litigation system in Indonesia today has yet to succeed and give legal certainty. Such uncertainty in settling the Branch Profit Tax dispute has caused failure in the domestic dispute settlement mechanism. The failure may lead to other alternatives in the... Mehr ...