Indonesian Journal of International Law
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TRANSFER PRICING: CHALLENGES AND SOLUTIONS WITHIN THE ASEAN REGIME
Get PDFTransfer pricing has recently gained a prominent highlight in ASEAN countries. Eventhough transfer pricing policy has already been enacted by most of each ASEAN member states, there still exists loopholes – especially involving the transactions of cross border transfer prices. This research paper will discuss and further scrutinize the legal issues constituted by these loopholes, which affect both member states and Multi National Enterprises (“MNEs”) - particularly those associated with deficit tax revenue suffered by the member states, as a result of transfer pricing manipulations conducted by the MNEs. Transfer pricing concealed in the form of crossborder transactions; including but not limited to acquisitions, joint venture, and supply chains - impedes the movement of trade and capital, even catalyzes a tax distortion. Aside from ASEAN member states, MNEs are also being put at a disadvantage – to be subjected to a much greater burden on paying a higher cost of compliance, due to its responsibility to comply with more than one country’s jurisdiction and to have them imposed towards a susceptible double taxation.The result of this study encourages and essentially demonstrates the necessity of ASEAN to leverage a firm legal framework on transfer pricing that emphasizes on the manifestation of ‘arm’s length principle’ in all ASEAN countries’ jurisdictions
SUSTAINABLE LIVELIHOOD AND SUSTAINABLE DEVELOPMENT: THE EXPERIENCE OF COLLECTIVE FARMING BY KUDUMBASHREE IN KERALAM, INDIA
Get PDFOne of the most alarming impacts of development experienced by Third world economies in the contemporary era of globalization is the fast depletion of agricultural land. This is especially so in countries in the Third world where the rapidly increasing population and unplanned growth of economies have decreased the size of croplands to highly threatened levels. There has also been a significant shift in the meaning of land in several of these locations to being an object that can be sold and bought like any other commodity. Looking at it from a wider perspective one can vividly see that all harmful impacts – ranging from shortage of food production to global warming – of development have basically arisen from the shifts in the meaning and uses of land. The context of Keralam in South India is not an exemption from these trends, where, in fact, they have more intense connotations due to the small size of its geography and the heavy density of population – high even by the standards of developing economies. The state, once known for high levels of social development, has switched its focus towards economic development from mid 1990s. This has resulted in a real estate boom in the state where there is a huge demand for land for the purposes of erecting shopping malls, residential complexes and so on. One dangerous outcome of this was that most of the land thus sold was fertile paddy fields, which play a central role in ground water conservation as well as in sustaining its rich biodiversity. The changing equations over land and its utility have considerably contributed to the changing ecological balances within the region. The need to reinvent sustainable forms of development specific to the conditions of the state was felt acutely amidst such transformations. There was a sudden demand to reinvent the productive capacity of land, especially paddy fields, in the state by both involving more people in this area as well as by resuming farming in land that otherwise remain fallow waiting for real estate agents. Kudumbasree was an organization that commenced its operations in the State in 1998 with the intention of engaging in women empowerment and poverty alleviation programmes. Its successful career has motivated its workers, basically housewives and women from different walks, to focus on non-traditional sectors in the state. As part of this, Kudumbashree started to intervene in the agriculture sector in 2002 with the objective of ensuring sustainable livelihood to poor families by bringing back fallow land to cultivation and women to agriculture. This was the context against which the idea of collective farming was introduced by the organisation. This not only ensured a new, albeit unconventional, and sustainable source of livelihood for women in the community but also has been considerably contributing to food and nutritional security of the state. This has literally revolutionized the development concepts in the society where women empowerment and livelihood programmes were combined to reinvent the idea of sustainability
THE IMPACTS OF FOREIGN DIRECT INVESTMENT TO THE ENVIRONMENT IN DEVELOPING COUNTRIES: INDONESIAN PERSPECTIVE
Get PDFForeign Direct Investment (FDI) may cause positive and negative impacts in developing countries, such as in Indonesia. The positive impact of FDI may enhance economic growth in developing countries, on the other hand, negative impacts of FDI may cause environmental pollution and environmental degradation. FDI in Indonesia has already increased economic growth, however, the environmental degradation and environmental pollution cannot be avoided. In certain extent, in order to gain a great profit, FDI can be used by the foreign investor to violate human rights and the environment in the host states. Unfortunately, the government in developing countries often sacrifice the interest of environment to booast economic growth. Hence, it is crucial to have a good policy in FDI as well as environmental protection. State needs to balance the interest of environment and economic growth, since both of them are interdependence. The existence of FDI shall not hinder the political will of the house state to protect the environment. However, it is essential to enhance the role of the host state government to have a good policy of FDI in order to protect the environment. The paper undertakes a critical examination of the issues relating to the impacts of FDI to the protection of environment in Indonesia. Furthermore, it also analizes the challenges and opportunities to enhance environmental protection. The research method of this article is qualitative and the approach of the research is normative. The research finds that the role of the host sate to have agood policy in FDI as well as protection of the environment is paramount
IN THE LIGHT OF ASEAN ECONOMIC COMMUNITY: THE PROTECTION OF MINING RESOURCES IN INDONESIA, DECENTRALIZATION SYSTEM AND THE ROLE OF GOVERNMENT POLICY
Get PDFIn 2015 Indonesia will facing Asean Economic Community (AEC) which open thekey for free trade among the Asean Countries. In response to this phase, Indonesia need to be prepared in many fields, one of them is the miningfield. As a country rich of natural resources, mining field managementurgently need to have attention. With AEC there will be potential investment and flow of human resources, Indonesia must prepare themselveswithsufficient human resources, infrastructure and legal policy. Recent, thereare significant problems in mining field that comes from regulations,miningthat should be able to support and escalates the Indonesian prosperiety loosetheir function due to corruption. The ground of such condition is the overlapping regulations in the field, no harmonized regulation that ended tono accountable mining system in Indonesia. Different natural resources hasdifferent regulation that often does not correlate each other. Mining activities at least observed by three ministries namely Ministry of Energy and Mineral Resources of Republic Indonesia, the Ministry of Forestry, National Land Agency, it is become a big problem while issuing regulations related to mining. With implementation of decentralization system, local government also has authority in terms of managing mining activity in their area. The paper, furthermore, highlihted aspects that need to improve intermsofuildinggoodmining system in Indonesia. This paper will ended with discussion and solution for aspects that the Local Government can take part and what kind of policy that they can made in order to protect the environment in their area, as well as to create sustainability mining for futher generation
FEASIBILITY OF SUSTAINABLE DEVELOPMENT BY CLOUD COMPUTING IN ASEAN REGION
Get PDFOne of the most vital societal challenges of the 21st century is sustainable development.The rapid development and application of information technology (IT) is a global trend with significant implications for sustainable development. According to the findings of global action plan, electronic devices such as computers, laptops, and mobile devices account for 2% of greenhouse gas emissions worldwide. This figure cannot be reduced without effortsfromcompanies that support the “green IT” concept. Long-lasting products with low-energy consumption can save energy. However, green IT products have no international label. Even thoughseveral companies have developed certain labels, monitoring their quality remains difficult, and a guideline for quality checking is needed. Cloud storage is one of the methodsthat can reduce energy consumption. The main goal of the ASEAN community is to leverage on sustainable development in the ASEAN region through enhancing cooperation among member states in different aspects of life. In doing so, the ASEAN attempts to facilitate information exchange among member states which would be facilitatedby cloud storage. Therefore, creating a policy guideline is necessary to enable member states to mandate the use of large computing centers for companies to ensuresustainable energy savings. Companies typically use old servers that consume a significant amount of energy inefficiently. Thus, they need to set up fewer servers with highly efficient output.The purpose of this study is to consider the relationship between cloud computing and sustainability within the ASEAN region and to formulate a suitable legal framework for promoting cloud computing it amongmember states. This paper also aims to examine how ASEAN can encourage member states to utilize the cloud computing technology through legal frameworks thatare intended to reduce power consumption in the information and communication technology departments of various organizations
REGIONAL COOPERATION AND LEGAL PROTECTION TO INDONESIAN WOMEN MIGRANT WORKER
Get PDFThe increasing number of Indonesian women migrant workers (IWMWs) started since 1997, and remain high after the global financial crisis in 2008. The impact for Indonesian economy is quite significant in terms of social and economy. Unemployment rate increased significantly as well as number of people living below poverty line. Social and family relations changed as women forced to work in public sectors to support family economy. Domestic job scarcity turned thousands of Indonesian women as family bread winner by working overseas. The above push factors are combines by increasing demands of IWMWs in the newly industrialized countries in Southeast Asia, especially Singapore and Malaysia. Geographic and cultural proximity also become reasons both countries are favorite destination to IMWs. As IMWs are mostly uneducated, so they left with no or little choices rather than working as domestic servant or other low income jobs known as 4D’s jobs (dirty, dangerous, difficult, demeaning) under poor working conditions. These marginal conditions were the result of weak bargaining position especially compared to other nationality, such as the Filipinos. Marginality also led to the emergence of the issue related to the violation of human and worker rights. To solve the problems, ASEAN countries need to cooperate and to build a solid legal system to protect IWMWs. The conflicting interests within ASEAN member countries between the receiving (Singapore, Malaysia) and sending (Indonesia, The Philippines, Thailand) have prevented the regional organization to produce binding legal products to protect its migrant workers. This research will answer questions: “what are solutions to increase IWMWs bargaining position in regional work force?” Other question would be: “How ASEAN solve regional news related migration issue”
RETHINKING NUSANTARA INDONESIA: LEGAL APPROACH
Get PDFAs one of the proponents of the archipelagic State concept, Indonesia considers the archipelagic State regime as Nusantara. Indonesia believes that the waters surrounding the islands considered an integral part of the island and part of its State territory. However, Indonesia seem to realize that Nusantara has to adopt the international community interest such as providing sea lanes of communication and addressing the challenges ensuing from conducting activities within its waters and surrounding. These balances of interest stipulated in the provision of the United Nations Convention on the Law of the Sea 1982 (LOSC). Indonesia seems very satisfied when the archipelagic state concept has been adopted in the LOSC, but there are many issues exist when discussing the implementation of the Nusantara.The purpose of this paper is to provide an overview of historical context of Nusantara within international law of the sea. Following the discussion it will also highlight a number of obligation as archipelagic State which may different from the concept of Nusantara from first place and balance needed between international community and Indonesia in difference interests
HYBRID POLICING AS AN ALTERNATIVE MODEL OF POLICING AGAINTS CYBERCRIME IN THE INFORMATION SOCIETY
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LEGAL INTEGRATION AS A MEANS TO REGIONAL ECONOMIC INTEGRATION: A SOUTHERN AFRICAN PERSPECTIVE
Get PDFIt is a general truth that regional integration has been considered as a means to achieve rapid economic growth and alleviate other socio economic ills faced in Southern Africa. In Southern Africaa lot of information has been expounded from an economist and political perspective on how regional integration cane be achieved. However not much emphasis has been placed on the role of the law in realising regional integration. This paper seeks to define the concept of regional integration and legal integration in International law considering the two concepts deal with interstate relations.Undoubtedly the most successful economic integration process has been fulfilled by the European Continent. In trying to ascertain if legal integration can be a means to achieve regional integration, the European Economic Community (EEC) will be examined. The role of the European Court of Justice (ECJ) will be discussed along with the landmark cases which set the law as the precursor to Europe’s successful integration process. A continental shift will be made to assess if the African Union (AU) considers the law as a means to effective regional integration. Moving further inward in the African continent, this paper will examine the position of the Southern African DevelopmentCommunity (SADC) and the Common Market for East and Southern Africa (COMESA), and if the law is being used as a means to effective regional integration? Lastly recommendations will be made pertaining to the African scenario and particularly in Southern Africa thus leading to the conclusion.The research methods used for this paper will be a comparative analysis with the European Integration process, literature review and internet research