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Archive for June, 2017

Beneficial Ownership, Lesson Learned from Tax Court Verdict

Posted by I Wayan Agus Eka on June 3, 2017

Introduction

Beneficial owner originally is not a tax concept, it is a common law concept that refer to people who enjoy the economic rights of the ownership that might be different from the legal owner. Hence, beneficial owner is the “indirect owner” and the ownership structure is often called as nominee registration or omnibus holding (Alexakis, 2004).

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Warga Bali dan Subjek Pengampunan Pajak

Posted by I Wayan Agus Eka on June 3, 2017

Tulisan ini sebenarnya sudah ditulis pada minggu terakhir Bulan Desember 2016 dan awalnya direncanakan dikirim ke salah satu media. Namun karena suatu dan lain hal tidak jadi ditayangkan dan akhirnya saya putuskan untuk dipublish di blog pribadi saya ini. Selamat membaca Read the rest of this entry »

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