Article Per Year (5 Year)
p-Index From 2021 - 2026
0.702
P-Index
This Author published in this journals
All Journal IBLAM Law Review
Ardianyah, Ardianyah
Unknown Affiliation
Law, Crime, Criminology & Criminal Justice

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
THE POSITION OF THE WTO VALUATION AGREEMENT AND INTERNATIONAL AGREEMENTS REGULATING CUSTOMS VALUES FROM THE THEORY OF APPLICABILITY OF INTERNATIONAL LAW Ardianyah, Ardianyah
IBLAM LAW REVIEW Vol. 1 No. 2 (2021): IBLAM LAW REVIEW
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM IBLAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (593.249 KB) | DOI: 10.52249/ilr.v2i2.20

Abstract

There is a problem in regulating the customs value in the Customs Law which contains only one article regarding the definition of customs value and rules for alternative valuation methods. Various other provisions in the WTO Valuation Agreement are not contained in the Customs Law. In order to provide clarity about the legal position of the WTO Valuation Agreement and various international instruments regulating customs values, it must be studied with the theory of the validity of international law. In terms of the theory of international law enforceability, it is concluded that the WTO Valuation Agreement has been ratified by the Law on WTO ratification and transformed by the Customs Law. Likewise, for the WTO Ministrerial Decision, even though it is separate from the WTO Valuation Agreement, because it is part of the WTO Agreement, its enforceability status and legal force are the same as the WTO Valuation Agreement. As for the legal products of the World Customs Organization (WCO) in the form of Advisory Opinions, Commentaries, Explanatory Notes, and Case Studies, they do not require validation, because they contain material of a technical nature or a technical implementer of the master agreement. In practice it can be considered by the judge because the material contained therein is considered international best practice.
IMPLEMENTASI KONSEP BENEFICIAL OWNER ATAS PEMANFAATAN TAX TREATY INDONESIA-BELANDA (STUDI SENGKETA PAJAK TERKAIT PEMBAYARAN BUNGA) Ardianyah, Ardianyah
IBLAM LAW REVIEW Vol. 1 No. 3 (2021): IBLAM LAW REVIEW
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM IBLAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.47 KB) | DOI: 10.52249/ilr.v1i3.31

Abstract

The Indonesia-Netherlands Tax Treaty is widely used by multinational corporations to avoid tax. The most crucial matter is how to determine the beneficial owner status, which is one of the requirements in the use of the Tax Treaty between Indonesia and the Netherlands. The main issue that becomes a problem is that the definition of beneficial owner is not clearly regulated in the Tax Treaty between Indonesia and the Netherlands. Therefore, disputes regarding the determination of the beneficial owner often occur. The attitude of judges in Indonesia on this matter is inconsistent. In certain decisions, the judge uses the principle of Substance Over Form and overrides formal evidence in the form of a Domicile Certificate. However, in another decision, the judge views the Domicile Certificate (SKD) as a reference without considering substantive facts. In another ruling, the judge used Dutch law to determine the beneficial owner status and override domestic legal provisions
Co-Authors