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"Dalam tax treaty yang ditutup dengan 57 negara, terdapat treaty benefit yang diberikan terbatas hanya untuk pelaku usaha kedua negara yang mengikat perjanjian, hal ini dilakukan untuk memberikan insentif bagi pelaku usaha di kedua negara untuk melakukan transaksi ekonomi dalam cakupan lintas batas negara. Sehingga hasil yang diharapkan adalah terjadinya pertumbuhan ekonomi kearah yang lebih baik bagi kedua negara. Namun, perjanjian yang ditutup tersebut disalahgunakan oleh penduduk dari negara yang tidak melakukan perjanjian dengan melakukan suatu skema, sehingga bagi penduduk tersebut, dirinya mendapatkan treaty benefit yang semula tidak ditujukan untuknya, atau yang biasa disebut dengan treaty shopping. Tak pelak, hal ini menimbulkan kerugian bagi negara-negara yang mengadakan perjanjian, dikarenakan hilangnya potensi pemajakan yang timbul. Diperlukan ketentuan khusus untuk dapat menangkal praktik treaty shopping, adapun OECD Commentary memberikan jalan keluar dengan beberapa pendekatan yang dapat digunakan oleh negara yang mengalami treaty shopping, antara lain, Look Trough Approach, Channel Approach, Subject To Tax Approach dan Exclusion Approach, serta Bona-fide Provisions. Namun, dalam US Model diperkenalkan limitation on benefit sebagai pendekatan yang berbeda. Tujuan dibuatnya penelitian ini adalah untuk menganalisis bagaimanakah peranan Limitation on benefit sebagai penangkal praktik treaty shopping di Indonesia dan untuk menganalisis kendala-kendala apa yang ditemui dalam penerapan limitation on benefit sebagai penangkal praktik treaty shopping di Indonesia. Pendekatan yang digunakan adalah pendekatan kualitatif. Jenis penelitian adalah deskriptif karena peneliti mencoba untuk memberikan gambaran rinci mengenai peranan limitation on benefit sebagai penangkal praktik treaty shopping. Data diperoleh dari wawancara mendalam dengan Direktorat Jenderal Pajak, Akademisi, dan Praktisi Pajak. Disamping itu data diperoleh dari studi literatur, buku, majalah, jurnal, dan peraturan perpajakan yang berhubungan dengan limitation on benefit, treaty shopping, dan tax treaty. Kesimpulan dari penelitian ini adalah bahwa bahwa limitation on benefit dapat secara efektif menangkal praktik treaty shopping di Indonesia.

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In the convention of taxation with 57 countries, lays treaty benefit derive limited only to person of contracting state, it is aimed to bring incentive for resident in contracting state to do economic transaction in the scope of international. The end result expected was better economic growth for contracting state.

Unfortunately, the convention was misuse by third resident, so the resident derives treaty benefits, which is not aimed for him. This misuse known as treaty shopping. Nevertheless, it implies to the tax potential loss. It needs certain provision to tackle treaty shopping activity. OECD Commentary gave the way out by introduce few approaches that might be used by contracting state, which are: Look Trough Approach, Channel Approach, Subject To Tax Approach, Exclusion Approach and Bona-Fide Provisions. Meanwhile US Model presenting limitation on benefit as different approach.

The purpose of this research is to analyze how the role of limitation on benefit as provisions to prevent treaty shopping activity. Also to analyze boundaries might happened in running limitation on benefit as provision to prevent treaty shopping in Indonesia. The research type is descriptive because the researches tries to give a detailed description about the role of limitation on benefit as a provision to prevent limitation on benefit. Data collected in this research is by depth interview with Directorate General of tax, academic, and expert. Beside that, the data also collected trough literature study, books, magazine, journals and the regulation connected in treaty shopping activity, limitation on benefit, and tax treaty The conclusion of this research is limitation on benefit could be effective to prevent treaty shopping activity in Indonesia."

"Salah satu upaya melakukan penghindaran pajak adalah dengan melakukan treaty shopping. Skema treaty shopping lazimnya menggunakan special purpose vehicle yang berbentuk conduit company. Direktur Jenderal Pajak telah menerbitkan Peraturan Direktur Jenderal Pajak Nomor PER-61/PJ/2009 sebagaimana telah diubah dengan PER-24/PJ/2010 tentang Tata Cara Penerapan Persetujuan Penghindaran Pajak Berganda, dan PER-62/PJ/2009 sebagaimana telah diubah dengan PER-25/PJ/2010 tentang Pencegahan Penyalahgunaan Persetujuan Penghindaran Pajak Berganda. Berdasarkan hasil analisis, peraturan anti-treaty shopping ini menggunakan beberapa pendekatan yang disarankan dalam OECD Model dan UN Model, sehingga cukup efektif untuk mencegah praktik penyalahgunaan P3B.

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One of the effort in the tax avoidance is by doing treaty shopping. Treaty shopping schemes typically use a special purpose vehicle in the form of conduit company. Director General of Taxation has issued Regulation of Director General of Taxation Number PER-61/PJ/2009 as amended by PER-24/PJ/2010 on Procedures for Implementation of Double Taxation Avoidance Agreement, and PER-62/PJ/2009 as amended by PER -25/PJ/2010 on Prevention of Double Taxation Avoidance Agreement Abuse. Based on the analysis, the anti-treaty shopping rules using several approaches suggested in the the practice of OECD Model and UN Model, making it quite effective to prevent treaty abuse."

"This volume of essays casts light on the shape and future direction of the EU in the wake of the Lisbon Treaty and highlights the incomplete nature of the reforms. Contributors analyse some of the most innovative and most controversial aspects of the Treaty, such as the role and nature of the EU Charter of Fundamental Rights and the relationship between the EU and the European Court of Human Rights. In addition, they reflect on the ongoing economic and financial crisis in the Euro area, which has forced the EU Member States to re-open negotiations and update a number of aspects of the Lisbon 'settlement'. Together, the essays provide a variety of insights into some of the most crucial innovations introduced by the Lisbon Treaty and in the context of the adoption of the new European Financial Stability Mechanism"-- Provided by publisher."To remain masters of their destiny, six European countries agreed to establish among themselves a European Economic Community (EEC) in 1957. To remain masters of their creation, the national governments devised a rather unique institutional system whose fundamental features can only be amended by unanimity. In fact, to enter into force, any amendment made to the European founding treaties has always required ratification by all the Member States in accordance with their respective constitutional requirements. Remarkably, this demanding procedural requirement has not precluded a spectacular 'widening' of the membership of what is now known as the European Union (EU) as well as a considerable 'deepening' of the competences conferred on the EU by its Member States. Indeed, from an organisation originally consisting of six countries with a narrow focus on economic matters, the EU has grown beyond recognition. Its 27 Member States now pursue an extensive and diverse set of objectives amongst which one may mention the promotion of balanced and sustainable development of economic activities, the implementation of a common foreign and security policy and the tackling of cross-border crime. In order to effectively pursue these objectives, the EU has also gradually gained the power to legislate in the areas of monetary policy, social policy, environment, consumer protection, asylum and immigration, amongst other things"-- Provided by publisher.Contents Machine generated contents note: Introduction Diamond Ashiagbor, Nicola Countouris and Ioannis Lianos; 1. The institutional development of the EU post-Lisbon: a case of plus ça change...? Laurent Pech; 2. Competence after Lisbon: the elusive search for bright lines Takis Tridimas; 3. The Charter, the ECJ and national courts P. P. Craig; 4. Accession of the EU to the ECHR: who would be responsible in Strasbourg? Tobias Lock; 5. EU citizenship after Lisbon Niamh Nic Shuibhne; 6. The law and politics of migration and asylum: the Lisbon Treaty and the EU Sabina Anne Espinoza and Claude Moraes; 7. The European Union's Common Foreign and Security Policy after Lisbon Panos Koutrakos; 8. The European Ombudsman and good administration post-Lisbon P. Nikiforos Diamandouros, European Ombudsman; 9. European contract law after Lisbon Lucinda Miller; 10. Competition law in the European Union after the Treaty of Lisbon Ioannis Lianos; 11. The unexpected revision of the Lisbon Treaty and the establishment of a European Stability Mechanism Jean-Victor Louis."

"Tesis ini membahas tentang Penentuan Status Beneficial Owner untuk mencegah penyalahgunaan Persetujuan Penghindaran Pajak Berganda (P3B). Penulisan difokuskan pada bagaimana menerapkan peraturan pajak domestik Indonesia dalam menentukan status beneficial owner. Juga bagaimana menerapkan ketentuan dalam P3B terkait dengan penentuan status beneficial owner. Penelitian ini adalah penelitian yang bersifat deskriptif. Disimpulkan bahwa penentuan status beneficial owner harus diletakkan dalam konteks pencegahan penyalahgunaan P3B atau treaty abuse. Apabila terjadi penyalahgunaan terhadap fasilitas yang diberikan dalam P3B terkait dengan penentuan status beneficial owner, terdapat dasar untuk tidak memberikan treaty benefit. Dengan demikian treaty benefit tidak boleh dinikmati oleh Wajib Pajak yang tidak berhak karena bertentangan dengan maksud dan tujuan dari tax treaty.

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This thesis describes the determination of beneficial owner to prevent the abuse of tax treaty between contracting state. The writing is focused on how to apply the Indonesian domestic tax rules in determining the status of the beneficial owner. Also how to apply the provisions of the tax treaty in associated with determining the status of beneficial owner. This research is descriptive research. It can be concluded that determining the status of the beneficial owner must be placed in the context of abuse prevention of tax treaty. If there is abuse of the facilities provided in tax treaty associated with determining the status of the beneficial owner, the treaty benefit could not be provided to foreign tax payers. Thus the treaty benefits should not be enjoyed by the taxpayer who is not entitled because contrary to the intent and purpose of the tax treaty."

"Pembahasan dalam skripsi ini didasarkan pada tiga pokok permasalahan sebagai berikut: (1) Bagaimanakah konsep tanggung jawab organisasi internasional di dalam hukum internasional?; (2) Bagaimanakah peran organisasi internasional dalam sistem keamanan kolektif (collective security system) Perserikatan Bangsa Bangsa?; (3) Bagaimanakah tanggung jawab negara anggota dan North Atlantic Treaty Organization (NATO) atas pelanggaran hukum dalam pelaksanaan Operation Unified Protector di Libya pada tahun 2011?. Konsep tanggung jawab organisasi internasional merupakan konsep yang sedang berkembang dalam hukum internasional, yang diperlihatkan dengan adanya usaha dari International Law Commission dalam pembentukan Drafts Articles on the Responsibility of International Organization. Tanggung jawab organisasi internasional juga dapat dilihat memiliki kesamaan dengan tanggung jawab negara yang didasarkan kepada kemampuan suatu entitas sebagai subyek hukum yang memiliki personalitas hukum internasional. Sistem keamanan kolektif Perserikatan Bangsa Bangsa merupakan sistem yang dibentuk oleh negara negara anggota dalam upaya penjagaan keamanan dan perdamaian dunia. Dalam sistem tersebut dibentuk adanya kewenangan bagi negara untuk melaksanakan sanksi terhadap negara lain yang merusak keamanan dan perdamaian dunia. Dua konsep tanggung jawab organisasi internasional dan sistem keamanan kolektif merupakan konsep yang sejajar berjalan secara berdampingan, namun dapat memiliki sisi temu dalam suatu pelaksanaan sistem keamanan kolektif oleh suatu organisasi internasional. NATO dalam Operation Unified Protector merupakan salah satu contoh upaya pelaksanaan sistem keamanan kolektif oleh organisasi internasional yang pula memperlihatkan adanya tanggung jawab organisasi internasional. Dalam operasi tersebut terlihat adanya international wrongful act yang terjadi akibat adanya (1) pelanggaran kewajiban internasional dan (2) dapatnya tindakan tersebut diatribusikan kepada NATO. Maka dapat disimpulkan bahwa tanggung jawab organisasi internasional dapat terlihat dengan adanya international wrongful act yang dilakukan oleh organisasi internasional dengan dipenuhi unsur-unsur: (1) pelanggaran kewajiban internasional dan (2) atribusi tindakan kepada organisasi internasional. Dalam Operation Unified Protector, international wrongful act dari NATO dapat dilihat dengan (1) dilanggarnya kewajiban hukum humaniter internasional dan hukum laut internasional dan (2) dapat diatribusikannya tindakan tersebut kepada NATO sebagai pemegang effective command and control.

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The point of discussion of this undergraduate thesis starts from the three basic questions, which are: (1) how is the concept of responsibility of international organization in international law? (2) how is the role of international organization in United Nations collective security system? (3) how is the responsibility of North Atlantic Treaty Organization (NATO) upon its wrongful acts on the Operation Unified Protector in Libya on 2011?

The concept of responsibility of international organization is a progressive development of international law, which is shown by the development of International Law Commission Drafts Articles on the Responsibility of International Organization. Responsibility of International Organization is similar to the responsibility of states which derives from the ability of such entities as subject of international law and possessed legal personality in international law. United Nations collective security system is such a system made by the member states in order to preserve the world?s peace and security. In the collective security system there is a right of member states to take such measures upon other member states which endanger the peace and security.

The two concept, responsibility of international and collective security system are two parallel concept in which they collide when the operation of collective security measures carried by international organization. Operation Unified Protector by NATO in Libya on 2011 is one example of collective security measures carried by such international organization and there also an issue of responsibility of international organization. Where in the operations there is international wrongful act shown by (1) the breach of international obligation and (2) attribution of the acts to NATO.

In conclusions, responsibility of international organization is related to the international wrongful act carried by the organization itself. Such international wrongful act happened in the fulfillment of (1) the breach of international obligation and (2) attribution of conducts to the international organization. In the Operation Unified Protector, international wrongful act of NATO was shown by (1) the breach of international obligations, which are: humanitarian law and obligations under the law of the sea and (2) the attribution of conduct to NATO which possessed the effective command and control of the operation."

"ABSTRAKTesis ini membahas tentang status, peran dan fungsi North Atlantic TreatyOrganizations (NATO) sebagai organisasi internasional di bidang keamanan, denganmemfokuskan analisis kepada proses pelaksanaan NATO dalam prakteknya sebagaiorganisasi internasional di bidang keamanan dalam menjalankan fungsi dan tugasnya.Analisis tersebut menggunakan teori hukum tentang personalitas hukum tentangbagaimana suatu organisasi internasional dapat dibenarkan melakukan suatu tindakandan hak asasi manusia sebagai tolok ukur efektifitas yang diambil dari pendapat parasarjana hukum terkemuka. Penelitian ini menggunakan metode deskriptif analitis.Hasil penelitian menyarankan bahwa setiap organisasi internasional khususnya dibidang keamanan dalam menjalankan fungsi dan tugasnya sebaiknya tetapmemperhatikan ketentuan hukum yang telah ditetapkan dan hak-hak manusia yangwajib di lindungi, sehingga dapat tercapainya efektifitas hukum dalam penegakkanhukum di dunia internasional.

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ABSTRACTThe focus of this thesis discusses the status, role and function of the North AtlanticTreaty Organizations (NATO) as an international organization in the field of security,by focusing the analysis on the process of implementation in practice NATO as aninternational organization in the field of security in carrying out its functions andduties. The analysis uses the legal theory of legal personality of how an internationalorganization may be warranted to perform any act and human rights as a measure ofeffectiveness is drawn from the opinion of leading legal scholars. This research usesdescriptive analytical method. The results suggest that any international organization,especially in the field of security in carrying out its functions and duties should stillpay attention to the legal provisions that have been established and human rights mustbe protected, so as to achieve effective enforcement of law in international law in theworld."