Depok, March 13, 2025 – International tax law professor from Leiden University, Kees Van Raad, was the guest speaker at a public lecture discussing an introduction to tax jurisdiction and tax treaties. The event was held at Auditorium EDISI 2020, Building M, 4th floor, FIA UI Campus, Depok.

Prof. Kees Van Raad’s presentation was based on the OECD Model Tax Convention on Income and on Capital.

One of the key topics discussed was Article 4 of the OECD Model Tax Convention, which defines residence. According to the tax treaty, a resident refers to any person who, under the laws of a country, is liable to tax due to their domicile, residence, place of management, or similar criteria.

This definition also includes the state itself, political subdivisions, local authorities, and recognized pension funds in that country. However, individuals who are only taxed on income or capital sourced within the country are not considered residents under this agreement.

“As long as it gives rise to the most comprehensive tax liability available in that country—usually worldwide tax liability,” explained Prof. Kees.

The guest lecture received full support from FIA UI and is expected to broaden students’ understanding of taxation, delivered directly by an expert.

“This guest lecture strengthens our understanding of taxation, and I highly appreciate the presence of Prof. Kees Van Raad for providing broader insights on tax matters,” said Prof. Teguh.

The event was attended by Prof. Teguh Kurniawan, M.Sc., Vice Dean for Education, Research, and Student Affairs, and moderated by Wisamodro Jati, S.Sos., M.Int.Tax., M.H. The session concluded with a group photo, certificate presentation, and souvenirs for the participants.