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"Dilihat dari sisi perpajakan, salah satu alternatif yang efisien bagi perusahaan multinasional dalam rangka memperluas pangsa pasar dan memasuki pasar global adalah melalui skema keagenan karena perusahaan multinasional tidak perlu mendirikan suatu kantor atau pabrik sebagai tempat tetap kegiatan usahanya dan melaporkan peredaran usahanya di negara sumber penghasilan. Perusahaan multinasional sebagai Wajib Pajak Luar Negeri dapat saja menunjuk badan atau orang pribadi di negara sumber sebagai media untuk mewakili kepentingan dalam menjalankan kegiatan usahanya. Penunjukan badan atau individu yang bertindak atas nama Wajib Pajak Luar Negeri sebagai pengganti tempat tetap jauh lebih mudah dipraktikan dan dapat dibuat "tidak ada", sehingga tidak memunculkan isu Bentuk Usaha Tetap (BUT).Penelitian ini membahas tentang kebijakan identifikasi BUT Keagenan di Indonesia untuk mengetahui dasar pemikiran yang melatarbelakangi kebijakan agen perlu dijadikan BUT dan menganalisis permasalahan-permasalahan yang dihadapi oleh Direktorat Jenderal Pajak dalam upaya mengoptimalkan identifikasi keberadaan BUT Keagenan di Indonesia. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif.Hasil penelitian menyarankan perlu dibuatkan peraturan pelaksanaan tentang formulasi kebijakan identifikasi BUT Keagenan sebagai pedoman bagi fiskus dan Wajib Pajak dalam mengidentifikasi keberadaan BUT Keagenan yang dapat memberikan panduan dalam menentukan apakah suatu transaksi keagenan merupakan agen yang independen atau dependen terhadap prinsipalnya di luar negeri, Kementerian Perdagangan dapat membuat peraturan untuk melindungi kepentingan domestik yang mengatur bahwa kontrak jual-beli dalam transaksi keagenan harus ditandatangani oleh agen dan dilakukan di Indonesia, Direktorat Jenderal Pajak hendaknya melakukan kerja sama dengan Kementerian Perdagangan untuk memperoleh data keberadaan dan kegiatan usaha dari transaksi keagenan, dan mengadakan pelatihan, inhouse training, diskusi dan bedah kasus tentang.

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In terms of taxation, one of efficient alternatives for multinational companies in order to expand market share and enter into the global markets is through the agency scheme for multinational companies which do not need to establish an office or factory as a permanent premise of its business activities and report its business in the host countries. Multinational companies as Foreign Taxpayers may designate a private entity or person in the host country as a media source to represent interests in running its operation. Appointment of entities or individuals acting on behalf of Foreign Taxpayers as a substitute of a fixed place of business is far easier to be practiced and can be made "not exist", so it does not raise the issue of a Permanent Establishment.This study discusses the policy of Agency Permanent Establishment identification in Indonesia to find out the rationale reason behind the policy to make agent as a Permanent Establishment and analyze the problems faced by the Directorate General of Taxes in an attempt to optimize the identification of Agency Permanent Establishment existence in Indonesia. This study is a qualitative research with descriptive design.Results of the research suggest the necessity to formulate implementing regulation as a guideline for fiscus and Taxpayers in identifying the existence of Agency Permanent Establishment that can provide guidance in determining whether an agency transaction is an independent or dependent to its overseas principal, the Ministry of Trade may issue regulations to protect domestic interests that govern the salespurcase contract in the agency transactions must be signed by the agent and conducted in Indonesia, the Directorate Gederal of Taxes should cooperate with the Ministry of Trade to obtain data on the exsistence and business activities of an agency transaction, and perform training, discussion and case study on Agency Permanent Establishment."

"A contracting state cannot tax the profits of an enterprise (resident) of the other Contracting State unless it carries on its business through a permanent establishment (PE) situated therein. Hence the establishment of a PE is a main condition that the source country can impose taxes on profits from foreign business activities.

Considering the importance of a PE to a source country in terms of imposing taxes on foreign business activities, therefore in order to optimize tax revenues, Directorate General of Tax (DGT) must carry out extensification efforts optimally on PE. Whether these extensification efforts on PE are optimal or not really depends on DGT?s capability in identifying and declaring PE status of Foreign Taxpayers that engage in business activities in Indonesia.

Based on the result of the research which has been done trough a series of interview with relevant parties, it can be concluded that extensification efforts of PE which have been done by DGT especially KPP Badora Dua are not optimum enough. The main source point of these not so optimum extensitication efforts is due to the not optimal process of PE identification being done.

There are various problems that cause PE identification could not be done optimally, which are: unavailability of sufficient data, weak skills of DGT's human resources, the lack of comprehension of the industry being supervised, the rapid growth of telecommunication and information technology, the high mobility of Foreign Taxpayers, taxpayer's poor knowledge as to the concept of PE, the tendency to impose Income Tax article 26 on every transaction having to do with Foreign Taxpayers, and also the reluctance of Foreign Taxpayers to register itself in as a PE.

To optimize PE extensification efforts, the DGT is advised to increase its capability in identifying and declaring the PE's status through development of a comprehensive and up to date data bank, stepping up employees know how, more intense cooperation with business association and certain technical departments, intensifying counselling to tax payers, renegotiation of Tax Treaties, increasing the quality of service and tax administration, and taking the follow-up steps intensively of the results of extensification."

"This two-volume set offers an in-depth analysis of the leading tax treaty disputes in the G20 and beyond within the first century of international tax law. Including country-by-country and thematic analyses, the study is structured around a novel global taxonomy of tax treaty disputes and includes an unprecedented dataset with over 1500 leading tax treaty cases. By adopting a contextual approach the local expertise of the contributors allows for a thorough and transparent analysis. This set is an important reference tool for anyone implementing or studying international tax regulations and will facilitate the work of courts, tax administrations and practitioners around the world. It is designed to complement model conventions such as the OECD Model Tax Convention on Income and on Capital. Together with Resolving Transfer Pricing Disputes (2012), it is a comprehensive addition to current debate on the international tax law regime."