INTERNATIONAL TAX LAW (I)

A. Background

In general, the collection of regular and permanent tax has been imposed in the colonial period. But during the first kingdom also has no such levy taxes, levies like that offered to the king as a form of respect and tribute to the king, who delivered the people in the kingdom and in the colonies, the king in this figure can be viewed as a manifestation of a single power kingdom (state).
In the early days of independence has issued Emergency Law No. 12 of 1950 which became the basis for the circulation tax (goods), which in 1951 replaced with sales tax (VAT) taxation in 1951 by systematically and permanently, starting with the taxation of land, it This has existed in the colonial era. This tax is called "Landrent" (land rent) by the Governor-General Raffles of the British. In the Dutch colonial period called "Landrente". Rules on Landrente issued in 1907 and further amended and supplemented by Ordinance Landrente. In 1932, Wealth Tax Ordinance issued (PKK), which several times amended by Law Number 24 Tahun1964.
In modern-paced world of today, there is not a country that can isolate itself from the international association.
Association between country-sovereign and independent state, of course, should be regulated. Transportation-communications law in general that has existed between these countries, has diatar in the set of regulations called the "law among nations". As the modernization of another name that is the "law of nations" which is a straight translation of the names like volkerrect, droit de gens, law of nations, and all of which volkenrecht barasal from the Roman term: ius gentium. Modernization of the name also brings a change in meaning, which then only be shown to set the rules in question only; in other words his job was changed gradually, so that it can be now be said that inter-state law is the law governing the international association. In the this can not be denied argue again, that the common interests of all countries such as peace, security, justice, prosperity, cooperation and so on, want with absolute courtesy in relationships between countries that are legal regulations.
Similarly, desired by the countries burhubungan with his duties as tax collector. So now dicarilah him one of the laws deal of close cooperation in the fields of taxation.
B. Goal
Legal charge of making the justice, in accordance with the laws of any tax law, the aim is to make a fairness in tax collection. In the search for justice is one way to go is to see to it that tax collections are maintained in general & evenly.
C. Problem Formulation
1. Explains Definition of International Tax Law?
2. What is the purpose of Sovereignty International Tax Law?
3. Disentangling the Sources of International Tax Law?
4. Explain the Occurrence of the International Double Taxation?
5. How the International Double Taxation Avoidance?
6. Explaining the International Double Taxation Agreements In?
7. How the Status Law Taxation Agreement?
 (To be continued)