Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Administrative Law (2)
- Banking and Finance Law (2)
- Bankruptcy Law (2)
- Business Organizations Law (2)
- Civil Law (2)
-
- Civil Procedure (2)
- Computer Law (2)
- Conflict of Laws (2)
- Constitutional Law (2)
- Construction Law (2)
- Contracts (2)
- Courts (2)
- Criminal Law (2)
- Criminal Procedure (2)
- Family Law (2)
- Government Contracts (2)
- Health Law and Policy (2)
- Human Rights Law (2)
- Insurance Law (2)
- International Trade Law (2)
- Internet Law (2)
- Jurisprudence (2)
- Law and Economics (2)
- Law and Philosophy (2)
- Law and Politics (2)
- Law of the Sea (2)
- Institution
Articles 1 - 3 of 3
Full-Text Articles in Taxation-Transnational
Peranan Perusahaan Penjaminan Dalam Mengatasi Permasalahan Umkm Mengakses Kredit Di Sektor Perbankan (Setelah Berlakunya Undang-Undang Nomor 1 Tahun 2016 Tentang Penjaminan), Luh Putu Prema Shanti Putri Saraswati
Peranan Perusahaan Penjaminan Dalam Mengatasi Permasalahan Umkm Mengakses Kredit Di Sektor Perbankan (Setelah Berlakunya Undang-Undang Nomor 1 Tahun 2016 Tentang Penjaminan), Luh Putu Prema Shanti Putri Saraswati
"Dharmasisya” Jurnal Program Magister Hukum FHUI
Micro, Small and Medium Enterprises (MSME’s) have an important role in the development of the Indonesian economy. So far, MSME’s are still faced with various kinds of obstacles, one of which is that MSMEs still face problems related to limited access to funding to financial institutions. Limited access to funding to financial institutions is partly due to the limited assets owned by MSME’s to be used as collateral for bank loans. Guarantee is the activity of providing guarantees by the Guarantor for the fulfillment of Guaranteed financial obligations to the Recipient of the Guarantee. Guarantee Company is a legal entity …
Hak Cipta Sebagai Jaminan Pemberian Kredit Bank Dikaitkan Dengan Prinsip 5c (Character, Capacity, Capital, Collateral, Condition Of Economy), Tantowi Akbar
"Dharmasisya” Jurnal Program Magister Hukum FHUI
Banking institutions in Indonesia have the main function as collector and distributor of public funds as outlined in Article 3 of Banking Law Number 10 of 1998. In loans provided, banks are required to use the precautionary principle, known as the 5C Principle (Character, Capacity, Capital, Guarantee, and Condition of Economy). One form of collateral known in Indonesia is fiduciary collateral that can be encumbered for both movable and immovable objects either tangible or intangible that can not be encumbered for a Mortgage according to Article 1 number 2 of Fiduciary Guarantees Law Number 42 of 1999. Copyright is one …
How Reform-Friendly Are U.S. Tax Treaties?, Fadi Shaheen
How Reform-Friendly Are U.S. Tax Treaties?, Fadi Shaheen
Brooklyn Journal of International Law
This article addresses the treaty compatibility aspect of proposals for reforming the U.S. international tax system. Finding that a reform proposal is treaty compatible obviates the need for renegotiating or overriding existing U.S. treaties to implement the proposal if enacted. After establishing that a U.S. move to an exemption system would be treaty compatible despite the literal reading of Article 23 of the U.S. Model income tax treaty as requiring a credit system, the article argues that any system that is or can be expressed as an outright fixed or floating combination of exemption and credit is treaty compatible regardless …