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Abstrak :
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.

Abstrak :
ABSTRAK
The United Nations Guiding Principles on Business and Human Rights (UNGP), endorsed by the United Nations in 2011, is the first normative document on the issue of business and human rights. Since then several international guidelines, namely the ISO 26000 on Social Responsibility, Organization of Economic Co-operation and Development?s Guidelines for Multi National Enterprises, and United Nations Global Compact adopted the concept into their the core subjects and making human rights corporate concern. The issue discussed in this thesis is the application of concept of business and human rights in the practice of Corporate Social Responsibility (CSR) by Indonesian coal mining companies. Coal mining industry is known for its high risk of environmental damage and/or destruction, which may be detrimental towards the full enjoyment of other human rights. Therefore, to prevent the detrimental effect of this industry, it is important to seek whether the coal mining companies has conducted its CSR accordingly with the guidelines. There are four coal-mining companies studied this research, which are PT. Arutmin Indonesia, PT. Kaltim Prima Coal, PT. Nuansacipta Coal Investment, and PT. Reswara Minergi Hartama. The result of the study upon the data obtained from the companies will then be compared with the prevailing CSR regulations and international guidelines to obtain whether the company has promote and protect human rights through their CSR. This research shall result in the comprehensive current condition of CSR in regulatory manner and in practice of the aforementioned coal mining companies where in both manner, human rights has yet being integrated.

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ABSTRACT
United Nations Guiding Principles on Business and Human Rights (UNGP) yang disahkan oleh Persatuan Bangsa-Bangsa pada tahun 2011 adalah dokumen normative pertama terkait isu bisnis dan hak asasi manusia. Sejak saat itu beberapa panduan internasional yaitu ISO 26000 on Social Responsibility, Organization of Economic Co-operation and Development?s Guidelines for Multi National Enterprises, dan United Nations Global Compact mengadopsi konsep bisnis dan hak asasi manusia tersebut sebagai salah satu subjek pokok dan membuat hak asasi manusia menjadi urusan bagi pebisnis. Permasalahan yang dibahas dalam skripsi ini adalah aplikasi dari konsep bisnis dan hak asasi manusia dalam praktek Tanggung Jawab Sosial Perusahaan (CSR) yang dilakukan olehperusahaan-perusahaan pertambangan batubara Indonesia. Industri batubara diketahui memiliki risiko tinggi merusak atau bahkan menghancurkan lingkungan, dimana hal tersebut dapat membahayakan pemenuhan hak asasi manusia. Demi mencegah efek membahayakan tersebut maka penting untuk mencari tahu apakah perusahaan-perusahaan sudah melaksanakan CSR sesuai dengan panduan internasional. Ada empat perusahaan pertambangan batubara yang diteliti dalam penelitian ini yaitu PT. Arutmin Indonesia, PT. Kaltim Prima Coal, Pt. Nuansacipta Coal Investment, dan PT. Reswara Minergi Hartama. Hasil penelitian praktek CSR dari setiap perusahaan akan diteliti kesesuaiannya dengan peraturan perundang-undangan yang berlaku dan panduan internasional mengenai CSR untuk kemudian disimpulkan apakah perusahaan sudah menunjang dan melindungi prinsip-prinsip hak asasi manusia pada praktek CSR. Hasil akhir dari penelitian ini adalah menggambarkan kondisi CSR saat ini baik pengaturannya maupun pada prakteknya oleh perusahaan-perusahaan tersebut diatas, dimana hak asasi manusia belum terintegrasi dalam keduanya.;;