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Info Seminar 181114 : Taxation of Derivatives and Hybrid Financial Instruments

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Yusuf Wangko Ngantung
Senior Manager of International Tax / Transfer Pricing Services at DANNY DARUSSALAM Tax Center

He advises clients in various areas in transfer pricing and international taxation. Prior to joining DANNY DARUSSALAM Tax Center, he has worked for Horwath de Zeeuw & de Keizer, the Netherlands, where he was involved in international tax planning projects for both inbound and outbound investments, European VAT, and taxation on expatriates.

He received his Bachelor of Law degree (LL.B) in Tax Law (fiscal recht) from the Leiden University, in Leiden, the Netherlands and his Master Degree in International Taxation (LL.M. Int. Tax) at Vienna University of Economics and Business Administration – Austria, under full scholarship from DANNY DARUSSALAM Tax Center.

Yusuf Wangko Ngantung holds Advanced Diploma in International Taxation; Certificate in Principles of International Taxation; and Certificate of Principles of Corporate and International Taxation (Transfer Pricing) from the Chartered Institute of Taxation, UK.

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Ganda Christian Tobing
Senior Manager of International Tax Services at DANNY DARUSSALAM Tax Center

He was a senior specialist in Tax Compliance and Litigation Services and in charge in reviewing, designing, and controlling of tax compliance and litigation of Multinationals Companies. He has vast proven track records in settling tax litigation cases for companies including those engaged in garment industry and automotive parts manufacturing industry.

He received his Bachelor’s degree in Fiscal Administration from the University of Indonesia and his Master Degree in International Taxation (LL.M. Int. Tax) at Vienna University of Economics and Business Administration – Austria, under full scholarship from DANNY DARUSSALAM Tax Center.

He has passed Principles of International Taxation examination paper for Advance Diploma in International Taxation from the Chartered Institute of Taxation – UK, and therefore has been awarded Certificate in Principles of International Taxation.

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The seminar is valuable for Corporate tax Adviser; International tax expert and executives; Tax professional and controller; Tax attorneys; Accountants; and Anyone else who have responsibilities on Taxation.



Tuesday, 18 November 2014
Start from 09.00 am – 05.00 pm

Since the current financial and economic environment presents many challenges for most economic agents, financial transaction and their instruments are likely be one of those challenges. They serve to raising capital in a cost efficient manner, accommodating to the investors demands, hedging risks, uprising capital flows and investment opportunities, favouring investments that would not had been made otherwise. They also allow to monetize assets and, due to their flexibility, may be used to accommodate to the different regulation requirements of different countries taking advantage of the regulation differences.

The complexity of the matter derives from various reasons: diversity and flexible use of the instruments, different legal, accounting and regulatory frameworks, and cross border implications. On the other hand, the accounting system of these instruments and their outcomes greatly varies from country to country, with some important changes regarding the recognition, the characterization of derivative and the determination of the time of accrual or realization of the income. Relationship between accounting and tax treatment also vary from country to country.

The use of derivatives and hybrid financial instrument has gained significance in international finance and their tax treatment concerns need of accurate study and precision. Based on the issues described above, this seminar is designed to help participants know in-depth the tax treatment of derivative and hybrid financial instruments for corporate income tax purposes, not only for domestic context, but also in cross border context.

Topics Covered:

  • Introduction of the concept of derivative and hybrid financial instrument;
  • Characterization of derivative and hybrid transaction;
  • Hedging and speculation;
  • Gain or loss recognition;
  • Case law: fair value accounting vs realization principle in taxation;
  • The borderline between debt and equity in tax treaty law;
  • Previous remarks on tax treaty qualification;
  • OECD Model Tax Convention (MTC) for tax treaty qualification of hybrid financial instrument;
  • Relationship between article 10 and 11 of the OECD MTC and in tax treaties;
  • Dividend income classification of hybrid financial instruments under tax treaties;
  • Hybrid financial instruments income as interest income for treaty purposes;
  • Tax planning on derivatives and hybrid financial instruments;
  • Illustrations and case studies.


DDTC’s Training Center
Menara Satu Sentra Kelapa Gading
6th Floor, Unit #0601 – 0602
Jl. Boulevard Kelapa Gading LA3 No.1
Summarecon, Kelapa Gading
Jakarta Utara 14240

“Our seminars combine practices and recent developments with comparative studies.” 


Seminar kit, Updated hardcopy material, Certificates, Coffee break and meals, Library access, and others modern supporting facility.


IDR 3.000.000 per person. Due to limited seating available (25 seats), we recommend that you register early to reserve your seat.

1. Early Bird Discount:
Register and pay before 7 November 2014 to achieve up to 15% SAVINGS on the standard rate.

2. Team Discount:
Register two (2) delegates and receive 20% discount off the standard rate.

All group registration must be from the same company, at the same time and for the same event.
Registrants must choose between the most advantageous discount option.
Only one discount is available at the time a registration is made.

More Info:

Download the registration form here and send it to us
For further information and details, please contact:

Ms Eny Marliana

Mobile-phone : +62 815 898 0228
Phone            :  +62 21 2938 5758

Ms Indah Kurnia

Mobile-phone: +62 856 192 6643
Phone            : +62 21 2938 5758


Menara Satu Sentra Kelapa Gading
Unit #0501 & Unit #0601 – #0602
Jl. Bulevar Kelapa Gading LA3 No. 1, Summarecon,
Kelapa Gading, Jakarta Utara, 14240, Indonesia

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November 11, 2014 Posted by | Adv. Seminar | , , | Tinggalkan komentar

Mau Majalah InsideTax Gratis?

Dapatkan Inside Tax Edisi Khusus secara gratis dengan cara mengirimkan nama lengkap, Pekerjaan/Jabatan, nama perusahaan tempat bekerja, alamat tempat tinggal/kantor, dan no telepon pribadi/kantor, ke alamat email:

Tersedia untuk 100 pengirim pertama s/d 31 Januari 2014. Baca lebih lanjut

Januari 21, 2014 Posted by | Adv. Seminar, Pajak | , , | Tinggalkan komentar

Belajar Transfer Pricing di DDTC

Belajar  Transfer Pricing di DDTC

Alhamdulillah akhirnya bisa juga mengikuti kursus Transfer Pricing di DDTC ( dari sesi-1 s/d terakhir.  Banyak sekali hal-hal baru mengenai transfer pricing yang bisa saya peroleh dari kursus ini. Tidak hanya mengenai apa itu Transfer Pricing, bagaimana memilih pembanding, bagaimana memilih methode yang tepat, apa itu Arm’s length principle, bagaimana membuat TP Documentation, tetapi ada juga view dari sisi hukum perpajakan, International taxation dan juga contoh kasus nyata mengenai sengketa TP di negara lain yang bisa menjadi referensi. Ada banyak tips and trick yang diajarkan oleh selama kursus, juga sharing pengalaman dari kasus nyata yang tidak bisa saya tulis semua di sini.

Sebelum mengikuti kursus ini, ketika membahas mengenai suatu transaksi yang terjadi antara para pihak yang mempunyai hubungan istimewa, seringkali  saya terjebak pada bahasan mengenai  metode apa yang paling tepat untuk digunakan serta berapa harga/nilai wajar atas transaksi tersebut.  Padahal sebelum bisa menentukan metode yang tepat, ada hal krusial yang harus lebih dulu dipahami misalnya fakta-fakta mengenai transaksi tersebut. Memahami fakta yang terjadi atas transaksi yang terjadi antara para pihak yang memiliki hubungan istimewa sangatlah penting, karena sengketa Transfer Pricing adalah “Sengketa mengenai Fakta”. Ini salah satu kata kunci yang saya peroleh dari kursus ini.

Hal lainnya, yang juga tidak kalah penting adalah “mengenal diri kita” sebelum menentukan pembanding. Jika kita tidak mengenal dengan baik mengenai “siapa diri kita” bagaimana kita bisa memilih pembanding. “Pengenalan diri” dalam konsep transfer pricing dikenal dg analisis FAR (Fungsi, Aset dan Resiko). Kemudian mengenai analisa kesebandingan (comparability analysis) yang konon merupakan jantung dari arm’s length principle.

Selama mengikuti  kursus Transfer Pricing di DDTC saya merasa bahwa saya berada di tempat yang tepat untuk belajar transfer pricing, saya bisa memperoleh gambaran yang lebih utuh mengenai Transfer Pricing.

Materi kursus yang lengkap Baca lebih lanjut

Januari 27, 2013 Posted by | Pajak, sharing | , , , | 2 Komentar



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