Subject : International Taxation

Case 1 For the purpose of delivering its products regularly to outside Indonesia, PT. Indotama chartered a ship from Auship Inc, an Australia shipping company, in bare boat basis, Auship Inc does not have a permanent establishment in Indonesia, In 2018, PT.Indotama paid a charter fee of USD 1.000.000 to Auship Inc. Question: a. Compute the income tax liability of Auship Inc, if any b. How to tax the Income Case 2 PT BS (02333556058000) is a publicly owned public company of 40% shares, dividends are distributed as follows: Tax Treaty SKD/COD No 1 2 3 4 NPWP V V Shareholders PT ABC PT BCD WLO Ltd AMT Ltd Personals Public Personals Public Netherlands Netherlands v Blank Devidend (Idr) 100.000.000 200.000.000 400.000.000 300.000.000 1.000.000.000 450.000.000 V 6 Blank Calculate the income tax payable on the distribution of dividends above and specify the type of tax